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Cadila Healthcare Ltd VS. Aurobindo Pharma Ltd. & Anr
The Judgement Information System CASE NO.: Appeal (civil) 2720 of 2008PETITIONER: M/s. Mauri Yeast India Pvt. Ltd.RESPONDENT: State of U.P. and another DATE OF JUDGMENT: 10/04/2008BENCH: S.B. SINHA & HARJIT SINGH BEDIJUDGMENT: JUDGMENTREPORTABLECIVIL APPEAL NO. 2720 OF 2008 (Arising out of SLP (C) No. 11744 of 2007)ANDCIVIL APPEAL NO. 2721 OF 2008 (Arising out of SLP (C) No. 12775 of 2007)M/s.Kothari Fermentation and Biochem Ltd. ... Appellant Versus State of U.P. and another s S.B. SINHA, J.1. Leave granted.2. Interpretation of an Entry in the U.P. Trade Tax Act, 1948 is in question in these appeals which arise out of a judgment and order dated 16th April, 2007 of the High Court of Judicature at Allahabad in CMWP No. 554 of 2006 and CMWP No.98 of 2007.3. The State of Uttar Pradesh enacted the U.P. Sales Tax Act (for short,"the said Act"). In exercise of its powers conferred upon it under clause (d) of sub-section (1) of Section 3-A of the said Act, a notification was issued by the State on 7th September, 1981 prescribing description of goods, point of tax and rates thereof, Entry 21 whereof reads as under:-________________________________________________________Sl. No. Description of goods Point of Tax Rate of tax________________________________________________________21 Chemicals of all kinds including M or I 8 %fuel gases.In supersession of the said Notification, another notification was issued on 23rd November, 1998, Entry 22 whereof reads as under:-________________________________________________________Sl. No. Description of goods Point of Tax Rate of tax________________________________________________________22 Chemicals of all kinds including M or I 10 %fuel gases. Provided that in the case of fuel gases if the sale is by any of the undertaking registered as dealer in the name and style of M/s. I.O.C. Ltd.,B.P.C.. L...
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