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TMI Blog2018 (5) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... s petition seeking to restrain the respondents from levying Administrative Charges on sale and supply of molasses under the provision of the U.P. Sheera Niyantran Adhiniyam, 1964. Molasses is an important raw material for distillers, which produces industrial alcohol and raw material for chemical industries in the state of U.P. Earlier, the State was charging Administrative Charges under the 1964 Adhiniyam as also the Trade Tax under the U.P. Sales Tax Act, 1948, later on replaced by U.P. Trade Tax Act, 1948. Administrative charges was also said to be a tax and as such, petitions were filed before this Court challenging the demand of Trade Tax along with Administrative Charges as being double taxation. A Division Bench of this Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hearing exdpedited. It is made clear that there will be stay of refund. However, in case the assessee succeeds in the appeal, it would be entitled to interest which would be imposed on the State at the final hearing of the matter." Shri Nikhil Agrawal, learned counsel for the petitioner states that the matter is still pending before the Supreme Court, which is not disputed by the learned counsel for the respondents. In the meantime, during the pendency of the Special Leave to Appeal (Civil) before the Supreme Court, several petitions were filed, in which this Court disposed off the petitions providing the same protection as granted by the Supreme Court, requiring the parties to maintain separate accounts for sale and purchase of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods. "Entry 54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92-A of List I." Further, in exercise of powers under Article 246A of the Constitution of India and amended Entry 54 of List II of Seventh Schedule, the State Government and the Central Government enacted the UPGST Act, 2017 and Central GST Act, 2017 respectively. Now, as a result of the aforesaid amendments and imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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