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of <h1>Validity of notification exempting foodgrain dealers from sales tax upheld</h1> <h3>Firm Ram Prasad Banwari Lal Versus Sales Tax Officer, Moradabad</h3> The Allahabad High Court upheld the validity of a notification issued under the U.P. Sales Tax Act, exempting certain foodgrain dealers from sales tax ... - Issues: Validity of notification under U.P. Sales Tax Act regarding exemption of sales tax on foodgrains.The judgment delivered by the Allahabad High Court in this case dealt with the validity of a notification issued by the State Government under the U.P. Sales Tax Act, exempting certain dealers from sales tax on foodgrains subject to conditions. The petitioner, a foodgrain dealer, challenged the notification under Article 226 of the Constitution, arguing that it did not fall under the provisions of clause (a) of section 4 of the Act. The Court held that the notification did not exempt sales of foodgrains in general but only exempted sales by specific dealers who obtained exemption certificates and complied with the prescribed conditions. The Court further clarified that the fees specified in the notification were not for issuing exemption certificates but were in lieu of sales tax, as permitted under clause (b) of section 4 of the Act. The discretion to set the fee scale was within the Government's authority, and the notification was deemed valid as long as it complied with the law's provisions.Moreover, the Court emphasized that the notification provided dealers with the option to either avail of the exemption by paying the prescribed fees or be subject to sales tax under section 3 of the Act. The petitioner's argument that the notification should be considered valid for granting exemption but invalid for imposing conditions was rejected. The Court reiterated that as long as the terms of the notification were within the legal framework, it could not be declared void. The petitioner had the choice to accept the benefits of the notification or operate under the general provisions of the law. Ultimately, the Court dismissed the petition, affirming the validity of the notification and upholding the State Government's authority to issue such exemptions under the U.P. Sales Tax Act.
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