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Kanpur Salt Refinery Vs. the State of Uttar Pradesh and anr. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAllahabad High Court
Decided On
Case NumberCivil Misc. Writ Petition No. 560 of 1976
Judge
Reported in[1978]41STC329(All)
AppellantKanpur Salt Refinery
RespondentThe State of Uttar Pradesh and anr.
Appellant AdvocateAshok Gupta, Adv.
Respondent AdvocateStanding Counsel
DispositionPetition dismissed
Excerpt:
- - 1. this writ petition is directed against a notice dated 25th september, 1976, directing the petitioner to deposit tax on kala namak for the first quarter of 1976-77. he was further intimated that in case he failed to deposit the tax, proceeding shall be taken against him and the quarterly return shall be rejected......namak is not liable to tax under notification no. st-ii-6628/x-1012-72 dated 1st december, 1973.3. the petitioner may appear before the sales tax officer who has to decide the matter in accordance with the law declared in the abovenoted decision. with these observations, we dismiss this petition and vacate the interim order dated 28th september,.....
Judgment:

R.M. Sahai, J.

1. This writ petition is directed against a notice dated 25th September, 1976, directing the petitioner to deposit tax on kala namak for the first quarter of 1976-77. He was further intimated that in case he failed to deposit the tax, proceeding shall be taken against him and the quarterly return shall be rejected.

2. In Civil Misc. Writ Petition No. 760 of 1975, Maqsood Mohammad v. State of U.P. and Anr. [1978] 41 S.T.C. 324, we have held that kala namak is not liable to tax under Notification No. ST-II-6628/X-1012-72 dated 1st December, 1973.

3. The petitioner may appear before the Sales Tax Officer who has to decide the matter in accordance with the law declared in the abovenoted decision. With these observations, we dismiss this petition and vacate the interim order dated 28th September, 1976.


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