2017 (3) TMI 1650

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.... Tax<br>Sudhir Agarwal and Ravindra Nath Mishra-II, JJ. Vijai Bahadur Srivastava and Kunal Srivastava for the petitioners The C. S. C. for the respondent JUDGMENT In all these writ petitions, notices dated 22.03.2017 issued by Joint Commissioner (Corporate Cell-Oil Sector), Commercial Tax, Headquarter, Lucknow under Section 29(7) of U.P. Value Added Tax Act, 2008 (hereinafter referred to as "A....

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....s notice issued under Section 29(7) of Act, 2008. A Show-cause notice was initially issued to petitioner on 06.03.2017 stating that it has been found by Assessing Officer that certain sale transactions which were in unclassified categories, got excluded from the purview of Tax and, therefore, the same are liable to be taxed. Those transaction relate to sale of Liquefied Petroleum Gas (hereinafter ....

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....sued. 6. So far as Government of India&#39;s decision to treat supply of L.P.G. to aforesaid categories as domestic is concerned, the same will not bind Tax authorities and no statutory provision has been shown whereunder such decision of Government of India would be binding on the authorities under Act, 2008. 7. In the present case, under the relevant Notification issued under Act, 2008 and Cen....

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....g and others Vs. State of U.P. and others 2008 (37) NTN DX 231 to show that in the aforesaid two judgments this Court has held that Commissioner of Sales Tax cannot issue any direction/ instruction or guideline so as to bind an Assessing Authority to take a particular view while exercising quasi judicial power of making assessment. As already said that herein Circular is not challenged hence the a....