UNITED BREWERIES LIMITED Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) BY means of this writ petition, the petitioner has sought a writ in the nature of certiorari quashing the notice -cum -demand dated 21.1.2012 and 14.2.2012 (Annexure Nos. 1 and 2) and has also challenged the vires of Section 27(c)(iii) of the Uttarakhand Agricultural Produce Marketing (Development & Regulation) Act, 2011 (for short the Act) read with Section 2(xx) of the Act.

(3.) ACCORDING to the petitioner, the petitioner no.1 company is engaged in manufacturing of Beer. The raw material required for the same is barley/malt. The petitioner purchases the raw material from outside the State and the raw material is brought within the Mandi area for the purposes of manufacture of malt, therefore, the petitioner is not covered by the definition given under Section 27(c)(iii) of the Act and barley is not being stored for the purposes of sale. According to the petitioner, the petitioner is not undertaking any activity of sale of notified agricultural produce brought by him from outside the State and that the activity of storage and that of processing of the said agricultural produce which has been brought by the petitioner is not an activity in connection with or incidental to the sale of the said imported agricultural produce. According to the petitioner, the activity of storage and processing of the said agricultural produce is directly in connection with using the same as part of manufacturing process/activity of malt.