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M/S Arti Engineering Company, Ghaziabad. v. State Of U.P.& Others - WRIT TAX No. 851 of 2000  RD-AH 1383 (23 May 2005)
Civil Misc. Writ Petition No.851 of 2000.
M/S Arti Engineering Company, Ghaziabad. Petitioner.
State of U.P. and other. Respondents.
Hon'ble R.K. Agrawal, J.
Hon'ble Rajes Kumar, J.
By means of the present writ petition filed under Article 226 of the Constitution of India, the petitioner M/S Arti Engineering Company seek the following reliefs.
"i-. issue a writ, order or direction in the nature of certiorari quashing the circular dated 25th July, 2000 which has been reiterated on 5th August, 2000 (Annexure No.2 to the writ petition) in so far as it relates to the deletion of diesel oil from the recognition certificate;
ii- issue a writ, order or direction in the nature of mandamus or prohibition restraining the respondents or prohibiting them from refusing to issue diesel oil against form III-B;
iii- issue such other and further writ, order or direction which this Hon'ble Court may deem fit and proper in the nature and circumstances of the present case; and
iv- award costs of the petition to the petitioner."
The contention of the petitioner is that diesel oil is included as fuel and lubricant as required in the manufacture of the notified goods for which the petitioner holding recognition certificate and the circular dated 25th July, 2000 issued by the Commissioner of Trade Tax which has been reiterated on 5th August, 2000 excluding diesel oil from the recognition Certificate is bad in law and without any authority. It may be mentioned that this Bench in the leading writ petition no. 628 of 2000 M/S Vam Organic Chemicals Ltd Versus State of U.P. and others decided on 25th March, 2003 has upheld the similar contention raised by the petitioner therein and has held that the word " fuel " will include the diesel oil. The circulars referred to above, had been quashed by this Court . As the circular stands already quashed, the respondent was directed to rely upon the said circular in denying the benefit of the exemption/ concessional rate of tax against Form III-B.
The writ petition is allowed in the light of the decision contained in the judgment and order dated 25th March, 2005 rendered by this court in the leading writ petition No. 628 of 2000 M/S Vam Organic Chemicals Ltd Versus State of U.P. and others.
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