RAMESHWARAM PAPER MILLS PVT.LTD., MODI NAGAR Vs. STATE OF U.P. AND OTHERS

JUDGEMENT

(1.) THIS writ petition had been filed, inter alia for the following reliefs:

(2.) THE facts enumerated in the present writ petition are as follows:

(3.) THE fertilizers other than chemical fertilizers was exempted from tax under notification dated 31-1-1985 which was amended as per Notification dated 15-1-2000 as fertilizer excluding chemical fertilizer and bone meal. During the year in question the petitioner claimed "Arandi ki Khali" under the aforesaid Notification which was sold to solvent units, fertilizer's dealer farmers as fertilizers. The assessing authority vide assessment order dated 12-10-2006 accepted Arandi ki Khali as an organic manure. The assessing authority by letter dated 24-4-2009 sought permission under Section 21 (2) of the Act from the Additional Commissioner, respondent No. 2 to make reassessment for the assessment year 2005-06 under U.P./Central Act on the turnover of Arandi ki Khali which was declared exempted from payment of tax in the assessment order.