TaxTMI 
TaxTMI 
2010 (8) TMI 853
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.... 7 to this petition); (i-a) that a suitable writ, order or direction in the nature of certiorari be issued quashing the orders dated November 24, 2003 passed by the Additional Commissioner, Grade I, Trade Tax, Bareilly Zone, Bareilly, respondent No. 3 (enclosed as annexure 6 to the writ petition) for the assessment years 1997-98 to 2000-01; (ii) that a suitable writ, order or direction in the nature of certiorari be issued quashing the circular dated September 30, 2003, directing for imposition of tax on poly pouches in which the country liquor was packed and sold (enclosed as annexure 4 to this writ petition); (iii) that a suitable writ, order or direction in the nature of mandamus or prohibition be issued restraining/prohibiting the res....
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....cise Department, while separate bills have been issued in favour of the licensee of the country liquor and the payments of such packing materials have been received from them. The petitioner claimed exemption on the same packing material, viz., bottles and poly pouches, on the ground that country liquor was sold in packed condition and since the country liquor was exempted from tax, therefore, in view of the provisions of section 3AB of the Act, the packing material was also not liable to tax for all the assessment years. The assessing authority passed the assessment orders without levying the tax on such packing materials. After passing the assessment orders the assessing authority sent proposal to the Additional Commissioner for the grant....
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....of opinion and, therefore, the order of the Additional Commissioner as well as the notices issued under section 21 of the Act for all the assessment years are liable to be quashed. The learned standing counsel submitted that the approval has been granted on the basis of the proposal sent by the assessing authority. He submitted that no separate and detailed reasons are required to be given for granting approval under the proviso to section 21(2) of the Act, inasmuch as the Additional Commissioner is not an adjudicating authority and his satisfaction only is sufficient for granting approval. He further submitted that the Division Bench of this court in Writ Petition No. 317 of 2004 (Majhola Distillery & Chemical Works Majhola, District Pili....
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....the view that no eparate reasons are required to be given, but, at the same time, the powers should not be exercised mechanically and there should be application of mind. It is true that the order of the Additional Commissioner is not happily worded, but, on the facts and circumstances of the present case, it would be futile to set aside the order and relegate the matter to the Additional Commissioner to pass fresh order in view of the decision of this court in Writ Petition No. 317 of 2004 (Majhola Distillery & Chemical Works Majhola, District Pilibhit v. State of U.P. [2010] 34 VST 292 [App]) which has been followed in several other cases wherein it has been held that section 3AB of the Act applies only in a case where a composite price f....
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.... introducing section 3AB of the Act. The Division Bench decision of this court is well considered decision. The special leave petition against the said order has also been dismissed by the apex court. In this view of the matter, we do not see any reason to reconsider the issue and we respectfully agree with the view taken by the Division Bench. Accordingly, we are of the view that the view expressed in circular dated September 30, 2003 is legally correct and in accordance to the provisions of the Act. So far as the submissions of learned counsel for the petitioner that the proceedings have been initiated on account of change of opinion, we are of the view that for the assessment years 1997-98 and 1998-99, the submissions of the petitioner&....