KAJAL COAL DEPO Vs. STATE OF U.P.

JUDGEMENT

(1.) THE petitioner is engaged in the business of trading in coal and claim to bring it from outside the State of Uttar Pradesh. Two reliefs have been sought in these proceedings which are as follows : -

(2.) THE petitioner has relied on the interim orders which were passed by a Division Bench of this Court on 6 January 2010 in Writ Tax No.5 of 2010 (Agra Stone Traders Association Sewla and Anr. Vs. State of U.P. and Ors.) and the interim order passed by the Supreme Court dated 17 December 2009 in Petition(s) for Special Leave to Appeal (Civil) No(s).11923/2009 (Kailash Chandra and Ors. Vs. State of U.P. and Ors.). Subsequently, the Supreme Court has, by an order dated 29 October 2013 passed in Petition(s) for Special Leave to Appeal (Civil) No(s).11367/2007 (Kanhaiya Singh and Anr. Vs. State of U.P. and Anr.) modified the earlier interim orders which were passed in batch of cases in the following terms : -