STATE OF UTTARAKHAND Vs. BHAGWATI STONE INDUSTRIES

JUDGEMENT

(1.) The amendment of Entry 94 of Schedule II(B) of the Uttarakhand VAT Act, 2005, by notification dtd. 2/5/2013, was subjected to challenge in Writ , and against the order passed therein on 30/10/2018, the State Government is now in appeal before us.

(2.) Entry 94 of Schedule II(B), prior to its substitution by notification dtd. 21/1/2006, read as under River sand and grit excluding (a) boulders and (b) grit and sand manufactured by stone crushers.

(3.) The said entry was substituted by notification dtd. 21/1/2006, pursuant to which Entry 94 of Schedule II (B) read as under River sand, grit and boulders.