- (1.) NOTICE on behalf of the respondents has been accepted by the learned Chief Standing Counsel, who prays for and is granted three weeks' time to file counter affidavit.
(2.) THE petitioner has approached this Court after the provisional assessment order has been passed for the period commencing from April, 2009 to March, 2010. The proceedings have been taken under Section 25(1) of the U.P. Value Added Tax Act, 2008. A preliminary objection has been raised by Sri H.P. Srivastava, learned Counsel for the State, regarding the maintainability of the writ petition at this stage, saying that even against the provisional assessment order, appeal lies under Section 55 of the U.P. Value Added Tax Act, 2008 and, therefore, the petitioner be relegated to the remedy aforesaid.
(3.) SRI Ashok Kumar, learned Counsel for the petitioner, in response, submitted that it is a case where a purely legal question regarding the taxability of Centrifugal Diesel Pumping Sets would arise recurrently, as the Centrifugal Diesel Pumping Sets have been assessed as unclassified items, whereas under Schedule -II Part -A, they can be charged only at a maximum rate of tax @ 4%. His further submission is that in fact, the aforesaid Centrifugal Diesel Pumping Sets should be taken as exempted from tax, they being the agricultural implements, as given in Schedule -I.;