2000 (8) TMI 1063

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....es Tax Act, 1956. The petitioner is selling phosphatic fertilisers within the State of U.P. and composition of the same is N.P.K. 23:23:0 (the letters N.P.K. standing for nitrogen, phosphorous and potassium) respectively. 3.. A notification dated November 2, 1994, annexure No. 4 to the writ petition was issued by the State Government under section 4(a) of the U.P. Trade Tax Act, 1948, exempting potassic and phosphatic fertilisers till March 31, 1995. However, subsequently a notification dated April 10, 1995, vide annexure 5 to the writ petition, was issued superseding the earlier notification dated November 2, 1994 and stating that only certain categories of fertilisers (mentioned therein) will be exempted and not all kinds of fertilisers.....

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....ions. Exemption has been granted to N.P.K. 20:20:0 and some other N.P.Ks. vide annexure 6 to the writ petition. 6.. The first grievance of the learned counsel of the petitioner is that this notification dated April 10, 1995 could not have been issued with retrospective effect. In view of the decision of this Court rendered in Civil Misc. Writ Petition No. 1152 of 1995 (Ganesh International v. Assistant Commissioner [2001] 124 STC 600) decided on July 6, 2000 this point has to be decided in favour of the petitioner. Hence, we hold that notification dated April 10, 1995 will only apply prospectively and not retrospectively. 7.. Shri Agrawal's second submission is that the notification dated May 15, 1995, is discriminatory. The notification....