CROWN RUBBER COMPANY Vs. STATE OF U P

JUDGEMENT

(1.) Heard counsel for the parties.

(2.) The petitioner seeks quashing of impugned notice dated July 31, 1985 (annexure "3" to the writ petition) calling upon the petitioner to show cause why penalty be not imposed under Section 4-B(5) of the U.P. Sales Tax Act (now "U.P. Trade Tax Act") (briefly, "the Act"), for the assessment year 1980-81.

(3.) The brief facts are that the petitioner applied for recognition certificate under Section 4-B(2) of the Act for the manufacture of rubber products. The recognition certificate was granted and the petitioner purchased raw material, which was, admittedly, used for the manufacture of tubes, used for the animal driven vehicles.