2025 (2) TMI 618 - SCH - VAT / Sales Tax

Supreme Court reviews case on non-taxable wheat under UP VAT Act; next hearing set for March 2025.

The SC, presided by Justices B. V. Nagarathna and Satish Chandra Sharma, reviewed the Petitioner's claim regarding the non-taxability of a disputed wheat ... Deletion of amount of tax levied by the assessing authority - rejection of account of books have been confirmed - illegal shifting the burden on the department - it was held by High Court that 'Once the dealer has failed to prove its purchases from registered dealer, the levy of entry tax treating the same to be purchases from outside the local area and levying of entry tax on the HDEP bags is also justified.' HELD THAT:- Attention drawn to the rejoinder affidavit incorporating certain documents in order to comply with his obligations to prove that the disputed quantity of wheat received by the petitioner is non-taxable under the provisions of Uttar Pradesh Value Added Tax Act, 2008. Learned counsel for the respondent seeks time to verify those documents and to revert - Hence, list the matter(s) on 19.03.2025. The Supreme Court, with Hon'ble Justices B. V. Nagarathna and Satish Chandra Sharma presiding, heard arguments from both parties represented by Mr. Shyam Divan for the Petitioner and Mr. Bhakti Vardhan Singh for the Respondent. The Petitioner submitted a rejoinder affidavit with documents to support the claim that the disputed quantity of wheat is non-taxable under the Uttar Pradesh Value Added Tax Act, 2008. The Respondent requested time to verify these documents. The Court scheduled the next hearing for 19.03.2025.