Hon'ble Rakesh Sharma,J.
The issue involved in the writ petition is squarely covered by the decision of this Court in the case of M/s Aryaverth Chawal Udyog and others Vs. State of U.P. and others, reported in 2008 UPTC, 881 wherein it has been held that Section 15 (c) of the Central Sales Tax Act provides reduction of tax leviable on the turnover of rice under the U.P. Trade Tax Act with the tax levied on the paddy out of which such rice was procured. It does not provide any reduction of tax under the Central Sales Tax Act by the tax paid on paddy under the State law out of which such rice was procured. In the said judgment a circular issued by the Commissioner has also been held valid.
In view of the aforesaid decision, the present petition is liable to be dismissed and is, accordingly, dismissed.
Order Date :- 27.1.2010 R./