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Tiger Hardware and Tools Ltd. and anr. Vs. the State of Uttar Pradesh and anr. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAllahabad High Court
Decided On
Case NumberCivil Miscellaneous Writ Nos. 160, 270 and 597 of 1980
Judge
Reported in[1983]54STC126(All)
AppellantTiger Hardware and Tools Ltd. and anr.
RespondentThe State of Uttar Pradesh and anr.
Appellant AdvocateBharatji Agrawal, Adv.
Respondent AdvocateStanding Counsel
DispositionPetition dismissed
Excerpt:
- - 3. in the result, the petitions fail and are dismissed......be disposed of by a common judgment. m/s. tiger hardware and tools ltd. and m/s. tiger lock limited carry on business in manufacture and sale of locks and spare component parts of the locks and mathematical instrument boxes. m/s. tiger hardware and tools limited have challenged the assessment orders in respect of the assessment years 1976-77 and 1977-78. the other petitioner, m/s. tiger lock limited, have challenged the assessment order for the year 1977-78 on the ground that they were entitled to exemptions in respect of sales of various parts of locks to various lock assemblers in view of the notification dated 30th july, 1976, issued under section 4 of the u.p. sales tax act, 1948.2. it is not disputed that the petitioners have preferred appeals against the assessment.....
Judgment:

H.N. Seth, J.

1. These three writ petitions may conveniently be disposed of by a common judgment. M/s. Tiger Hardware and Tools Ltd. and M/s. Tiger Lock Limited carry on business in manufacture and sale of locks and spare component parts of the locks and mathematical instrument boxes. M/s. Tiger Hardware and Tools Limited have challenged the assessment orders in respect of the assessment years 1976-77 and 1977-78. The other petitioner, M/s. Tiger Lock Limited, have challenged the assessment order for the year 1977-78 on the ground that they were entitled to exemptions in respect of sales of various parts of locks to various lock assemblers in view of the notification dated 30th July, 1976, issued under Section 4 of the U.P. Sales Tax Act, 1948.

2. It is not disputed that the petitioners have preferred appeals against the assessment orders which are pending before the appellate authority. In the appeals the interpretation of the notification mentioned above is involved. In the petitions filed in this Court the petitioners challenged the validity of the aforesaid notification but realising its implications the learned counsel for the petitioners did not press this point. The result is that in these petitions the only question to be considered is the meaning and the scope of the notification dated 30th July, 1976. That very matter is engaging the attention of the appellate authority. In such a situation we are not inclined to interfere in exercise of our powers under Article 226 of the Constitution and decide for ourselves the scope of the aforesaid notification.

3. In the result, the petitions fail and are dismissed. Parties shall bear their own costs.


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