2013 (8) TMI 150

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....Rakesh Ranjan Agrawal,Suyash Agarwal For the Respondent : C. S. C. ORDER We have heard Shri R.R. Agrawal, learned counsel for the petitioner. Shri C.B. Tripathi appears for the State respondents. By this writ petition the petitioner has prayed for following reliefs:- "(i) issue a writ order or direction in the nature of certiorari quashing the assessment order dated 27.3.2006 for th....

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....i R.R. Agrawal states that the questions raised in this writ petition have been decided by this Court in M/s Yamaha Motor Excorts Limited v. State of U.P. & Ors., Writ Petition No.1446 of 2006 and other connected writ petitions decided on 1st September, 2010 reported in 2010 NTN (Vol.44) 33 and in which it was held as follows:- "We do not find substance in the submission of Shri S.P. Kesarwani ....

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....hri S.P. Kesarwani, the requirement of producing Form C/D after 13.5.2002, to qualify for reduced rate of tax will become violative of Act under Art.301 of the Constitution of India. We, therefore, hold that, whereas the amendment to the Central Sales Tax Act by Finance Act No.20 of 2002 published on 13.5.2002, are valid and do not suffer from any vice of discrimination, and also do not violate....