2004 (4) TMI 581

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....f the above products were held to be exempt from sale tax relying on the judgment of a learned Single Judge of this Court in C.S.T. v. Amur Jyoti Industries, 1986 U.P.T.C. 391, copy of which is Annexure-2 to the petition. True copy of the assessment orders under the U.P. and Central Sales Tax Act are Annexures- 3 and 4 to the writ petition. 3. Subsequently the impugned notice dated 10.2.1989 under Section 22 of the U.P. Sales fax Act was issued, copy of which is Annexure-1 to the writ petition. A similar notice was issued for all the three assessment orders in question. It is this notice which has been challenged in this petition. 4. Learned counsel for the petitioner submitted that the impugned notice under Section 22 of the Act was ....

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....ed to be made liable to tax @ 4%. 9. Later by vide Notification No. 3712 dated 5.6.1985 under Section 3-D of the Act, 'de-oiled cake' was excluded from the entry 'oil cake'. 10. From the above facts it appears that prior to Notification No. 2994 and 2995 dated 3.4.1975 oil cake was exempted, but vide aforesaid Notification No. 2995 dated 3.4.1975 it was made liable to tax @ 2%. Although oil cake includes de-oiled cake, but to clarify this position the aforesaid Notification No. 8447 dated 1.10.1975 was issued which specifically provided 'oil cake' (including de-oiled cake) to be liable to tax @ 4%. Since then the taxability on de-oiled cake is continuing, which fact is further evident from specific Notification....