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2020 (8) TMI 839

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..... inistrative Charges, provided the petitioner continues to deposit GST as demanded both by the Central and the State Government under the said enactments - It is further provided that separate accounts for sale/supply/purchase of molasses shall be maintained both by the petitioner as also the State. The same shall abide by final outcome of this writ petition. List immediately after four weeks. .....

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..... ner is engaged in the manufacturing of white crystal sugar through vacuum pan process and for manufacturing of sprit Distillery Division consumes Molasses, which is the raw material for manufacturing of Ethanol. The petitioner purchased Molasses from various sugar factories situated in the State of Uttar Pradesh and as per Section 7A (4) of Uttar Pradesh Sheera Niyantran Adhiniyam, 1964, the occup .....

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..... r the petitioners further submitted that thereafter, Entry - 54 was amended by 101st amendment in the Constitution of India w.e.f. 16.9.2016 and G.S.T. has been imposed by the Union Government as well as State Government. In that event, U.P. Distillers' Association as well as individual units filed writ petitions in which an interim protection has been granted by a Coordinate Bench of this Cou .....

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