1996 (8) TMI 482

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....-The petitioners by this writ petition have prayed that section 29-A, 29-A(13), 29-B, 29-C and rule 56-A, 56-B, 56-C, 56-D, 56-E as also form XXV-A be declared as ultra vires to the Constitution of India. The petitioners have challenged the orders passed by the respondents Nos. 1 and 2 as also the demand notice (annexures H, H-1 & J). 2.. The petitioner No. 1 is a private limited company carryi....

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....hed by petitioner No. 1 to Bhilai Steel Plant through the transport company, i.e., petitioner No. 2. The petitioner No. 1 filed a declaration in form No. XXV-A under rule 56-A(3) of the Sales Tax Rules before the respondent No. 1 at Lodam Checkpost. Thereafter, respondent No. 2 seized the goods, got it unloaded and issued a notice purporting to be in exercise of his powers under section 29-A(18) c....

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....esaid orders as also the validity of the aforesaid provisions of the Act. 5.. So far as the provisions of law is concerned, the validity of similar provision of U.P. Act thereof has already been upheld by honourable Supreme Court in the case of Sodhi Transport Co. v. State of U.P. [1986] 62 STC 381 under the U.P. Sales Tax Act. On the basis of the said decision, this Court has also upheld the v....