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2011 (8) TMI 1222
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.... Office of the Chief Standing Counsel has accepted notice on behalf of respondent Nos.1 to 3. The respondents are granted four weeks' time to file counter affidavit. The petitioner will have two weeks, thereafter, to file rejoinder affidavit. List on 20th September, 2011. The petitioner is selling 'Super Plasticizer'. It is used along with concrete to delay the time for its setti....
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....asis of the order passed by the Commissioner of Commercial Tax in respect of an application made by M/s Unique Engineers, Ghaziabad for the same goods namely the 'Plasticizer'. The Commissioner, Commercial Tax has in exercise of his powers under sub-section (1) of Section 59 decided the representation of M/s Unique Engineers and held that the goods sold by the firm is a kind of building....
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....the orders of the Commissioner under Section 59 (1) is violative of Art.14 and 19 (1) (G) of the Constitution of India, in as much as it is only that applicant, who makes representation is provided hearing under sub-section (2) of Section 59. The order is also to be communicated only to such person and the assessing authority concerned. Any other person on whom the order becomes binding in view of....
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....sons other than the order of the Commissioner passed under Section 59 (1), to arrive at a conclusion provisionally that 'Super Plasticizer' does not fall in any of the entries in the schedules and would thus fall in the residuary clause. As an interim measure, we stay the operation of the impugned amendment carried out in sub-section (5) of Section 59 of U.P. Value Added Tax (Amendment)....