VAAHO PHOTO INTERNATIONAL Vs. STATE OF U P

JUDGEMENT

(1.) HONOURABLE M. Katju, J. This writ petition has been filed against the impugned circulars dated 4.5.2001 and 28.1.2002 (Annexure 2 and 3 to the writ petition) issued by the Commissioner of Trade Tax. The petitioner has also challenged the notice dated 28.1.2003 (Annexure 4 to the writ petition) issued by respondent no. 3 on the basis of the aforesaid circulars.

(2.) HEARD Sri Bharatji Agarwal Senior Advocate and Amit Jaitly for the petitioner and Sri S.P. Kesharwani for the respondents.

(3.) IN a subsequent decisions a three Judge Bench of the Supreme Court in Associated Cement Companies Ltd. Vs. Commissioner of Customs (2001) 124 STC 59 observed in paragraph 26: