- (1.) Heard learned counsel for the petitioner, Shri Alok Mathur, learned counsel for the respondent No.1, Shri H.P. Srivastava, learned Additional Chief Standing Counsel for the State-respondent Nos. 2 to 5.
(2.) The petitioner is an Association of the Distillers situate in Uttar Pradesh and has filed this petition seeking to restrain the respondents from levying Administrative Charges on sale and supply of molasses under the provision of the U.P. Sheera Niyantran Adhiniyam, 1964.
(3.) Molasses is an important raw material for distillers, which produces industrial alcohol and raw material for chemical industries in the state of U.P. Earlier, the State was charging Administrative Charges under the 1964 Adhiniyam as also the Trade Tax under the U.P. Sales Tax Act, 1948, later on replaced by U.P. Trade Tax Act, 1948.;