(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) The State Government shall file an additional affidavit-in-reply clearly stating as to when Central Sales Tax came into force by the exemption earlier granted to milk powder at the rate of 2% was enhanced to 4% in public interest and whether there was any public interest involved, what was the public interest. After four months, the State Government has restored the sales tax from 4% rate to 2% rate by granting exemption for time of four months, 4% was left and earlier exemption was revoked. A clear affidavit shall be filed as to what public purpose are achieved by withdrawing their exemption and why only after four months exemption has been restored back in public interest. In such a situation why the petitioner is required to pay 4% sales tax for the intervening period from withdrawal or exemption to restoration.
In view of law laid down, the affidavit was filed in case of State of Rajasthan and others Vs. Gopal Oil Mills and another, reported in (1999) 4 SCC 368. The State Government has also filed detailed reply that when the exemption was granted earlier under the Central Sales Tax Act, subsequently restored under the Central Sales Tax Act. Why after the commencement of Value Added Tax Act, the exemption was withdrew under the Central Sales Tax Act while exercising powers under the State Sales Tax Act and the State Government was competent to withdraw the exemption granted under the Central Sales Tax Act. Interim-relief granted earlier to continue till the next date of hearing. List all these three C.As. along with main matters for admission/ final disposal on 17.08.2012 along with Special Civil Application No.8759 of 2012.
(V.
M. SAHAI, J) (N.V.
ANJARIA, J) PIYUSH Top