High Court of Judicature at Allahabad
Case Law Search
M/S Super Builder And Supplier v. State Of U.P. & Others - WRIT TAX No. 1187 of 2001  RD-AH 1273 (6 May 2005)
CIVIL MISC. WRIT (TAX) PETITION NO.1187 OF 2001
M/s Super Builder and Suppliers. ....Petitioner
State of U.P. and others. ....Respondents
Hon'ble R.K. Agrawal, J.
Hon'ble Rajes Kumar, J.
Byt means of the present writ petition, petitioner has prayed for the following reliefs:
"(i) a writ, order or direction in the nature of certiorari for quashing the clause (3) of the Composition Scheme dated 10.8.2000 in so far it restricts the import of the goods within the State of U.P. From outside the State of U.P. to extent of 5% for payment of composition money u/s 7-D of the U.P. Trade Tax Act.
(ii) a writ, order or direction in the nature of certiorari for quashing the circular dated 10.8.2000 issued by the Commissioner Trade Tax, U.P., Lucknow for the scheme framed u/s 7-D of the U.P. Trade Tax Act in respect of civil contracts in so far as it provides for assessment of tax in respect of the contractors who have filed the composition application.
(iii) Any other and further writ, order or direction, whkich this Hon'ble Court may deem fit and proper in the circumstances of the case.
(iv) Allow the writ petition with cost."
We have heard learned counsel for the parties.
We find that this Court in Writ Petition No.893 of 2001 M/s Jai Prakash Industries Limited Vs. State of U.P. and others, decided on 09.01.2003 has upheld the validity of the power of the State Government to lay a condition that so far as goods coming from outside are concerned the composition will be allowed only to the extent of 5% of the contract value. The validity of the aforesaid clause of the composition and the circular issued by the Commissioner of Trade Tax has been upheld by this Court in the aforesaid case. We do not find any merit in the case. It is accordingly, dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.