2021 (12) TMI 474

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....T BANERJI, J. Heard Shri A.P. Mathur, learned counsel for the petitioners and Shri Jagdish Mishra, learned Standing Counsel appearing for the respondents. By means of this writ petition, the order dated 23.11.2021 passed by the respondent no.3, Additional Commissioner Grade-II (Appeal) Second, Trade Tax, Kanpur, has been challenged whereby the order passed by the proper authority under Secti....

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....ntion is that it is always open for the petitioners to raise invoice of goods at a price that they may deem fit which may or may not be at much variance with the maximum retail price. The learned counsel has produced interim orders passed by this Court in Writ Tax No.311 of 2011 (M/s J.V.S. Enterprises v. State of U.P. & Ors.), Writ Tax No.794 of 2020 (M/s A.P. Traders v. State of U.P. & Ors.) and....