- (1.) Since common question of fact and law are involved in all these petitions, hence we proceed to decide the same by present common judgment, with the consent of parties counsels.
(2.) The petitioner is a registered dealer under U.P. Trade Tax Act 1948 (in short hereinafter referred as Act) now replaced by Value Added Tax Act, has approached this Court under Article 226 of the Constitution of India challenging the constitutional validity of impugned notification dated 13.9.2001, as contained in Annexure-6 to the writ petition. By the impugned notification, Government has amended its earlier notification dated 29.1.2001 and imposed tax in pursuance to power conferred by Clause (b) of Sub Section 1 of Section 3A of the Act at the point of sale to the extent of 20 per cent on yarn imported from outside India and 4 per cent on yarn of other kind. It has been submitted that imposition of tax on the yarn imported from outside the country is beyond the jurisdiction of State Government.
(3.) The petitioner is a registered dealer under the Act. It has been submitted that in pursuance to treaty between the Government of Nepal and the Government of India signed on 6.12.1991 as amended on 3.12.1996 it has been made obligatory for the Government of India to provide access to the Indian market free of customs duties and the quantitative restrictions for all articles manufactured in Nepal. Treaty has been made valid up to 5.12.2001 (Annexure-2). Petitioner has been given import licence by the Government of India called certificate of import/export (Annexure-3). It has been submitted that in pursuance to licence granted by the Government of India the petitioner imports Polyster Yarn from Nepal which is being sent by the consignor of Nepal to the consignee in the U.P. by road after due clearance from the custom frontier of India.;