2012 (8) TMI 943

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....rwani and Sri C.B. Tripathi appears for the respondents. This writ petition is directed against the order dated 28.02.2011, passed by the Deputy Commissioner, Commercial Tax, Sector-5, Muzaffarnagar, by which he has amended the recognition certificate issued to the petitioner under Section 4-B of the U.P. Trade Tax, for deleting LDO/HSD fuel, which was included in the item to be purchased at conc....

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....arguments were heard. In view of the fact that the Apex Court in its order dated 26.02.2010 in Vam Organic Chemicals Ltd (Supra) had directed the Assessing Authority to give hearing to each of the assessee and to decide each case on its own merits uninfluenced by the decision of the High-Power Committee dated 12.6.2000, circulars issued by the Additional Commissioner dated 20.6.2000, and the obse....