- (1.) HEARD Shri A. B. Saran, assisted by Shri Kartikeya Saran for the petitioner, in support of the application to modify the judgment dated 23.12.2011 to the extent that the Writ Tax No.1304 of 2007 be separated and it may be recorded that the judgment dated 23.12.2011 is not applicable to this case. Shri Saran submits that he had made a mention which was accepted by the Court at the time of hearing of the writ petitions, to separate this case as apart from the constitutional validity of the U.P. Tax on Entry of Goods into Local Areas Act, 2007, (in short the U.P. Act of 2007), the question of quashing the assessment orders and the notification of the Commissioner of the Trade Tax dated 7th February, 2001 was also involved.
(2.) SHRI Saran submits that in this case the Court had passed an interim order on 7th December, 2007, accepting the argument of the learned counsel for the petitioner that the exemption notification dated 7.7.2004 was issued under the old Act of year 2000, and subsequently in the Act, 2007, the notifications were expressly saved and continued; the notification provided for exemptions to the persons engaged in a certain kind of business, namely, job work of printing and binding of paper.
(3.) THE Court had by its order dated 7th December, 2007 had prima facie accepted the arguments, that the petitioners cannot be asked to perform the impossible from the traders to obtain the certificate from Sales Tax Officer from outside of the State, to show that only the job work was done on the paper, which was returned to the principals outside the State. The paper was not brought inside the State for sale. The Court had observed that as an interim measure if the transaction carried on by the petitioners are covered by the notification dated 7.7.2004, the exemption will not be denied to the petitioners only on the ground that the petitioners have not been able to produce the certificate from Sales Tax Officer of other States, with a clarification that, if the job work is entrusted by a principals located in U.P. and subject to jurisdiction of any Trade Tax in U.P. the interim order will not apply. Shri Saran further submits that in view of the order dated 7th December, 2007, the Assessing Officer has given notice to petitioners, and in the consequence of the judgment of this Court dated 23.12.2011 the Assessing Authority has asked the banks to encash the bank guarantees. The petitioners had subsequently amended the writ petition vide Court's order dated 13.5.2011, challenging the constitutional validity of the U.P. Tax on Entry of Goods into Local Areas Act, 2007.;