2000 (7) TMI 928

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....rs are partnership firms, which deal with non-ferrous metal scraps of various kinds. The liability under section 3-A of the U.P. Trade Tax Act, 1948, on the sales was 4 per cent in view of the notification dated September 7, 1981 (annexure 1 to the writ petition). Thereafter by a subsequent Notification dated October 1, 1983 there were two categories of goods-for the first, i.e., all kinds of mine....

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....umption that the petitioners had to pay tax at the rate of 4 per cent. We cannot accept the argument of learned Standing Counsel. The proviso to section 25 of the U.P. Trade Tax Act: states "Provided that no notification having the effect of increasing the liability to tax of a dealer shall be issued with retrospective effect under this section." Even apart from this proviso, the general legal pri....