RAJESH KUMAR Vs. STATE OF U P

JUDGEMENT

(1.) BY means of this writ petition the petitioner seeks quashing of circular dated August 3, 1993, contained in annexure 3 to the writ petition, and notices dated September 14, 1993 ad March 23, 1993, contained in annexures 1 and 2 to the writ petition whereby the respondents have imposed sales tax on broom made of soonk. Learned counsel for the petitioner submitted that by earlier notification contained in annexure dated January 3, 1983 and subsequent notification dated October 26, 1991 contained in annexure 4 to the writ petition, the State Government in exercise of power under clause (a) of section 4 of the U. P. Sales Tax Act, 1948 (U. P. Act No. 15 of 1948), had notified that no tax under the aforesaid Act shall be payable with effect from November 1, 1991, on the sale of goods mentioned in the Schedule given in the aforesaid notification. Item No. 6 to the aforesaid Schedule includes broom made of soonk (that is "jharoo" made of broom ). Thus, the circular contained in annexure 3, and notices in pursuance thereto, contained in annexures 1 and 2, requiring the petitioner to pay sales tax, in our opinion is totally contrary to the notification issued by the State Government, contained in annexure to the writ petition. In the result, the writ petition stands allowed and the circular contained in annexure 3, dated August 3, 1993 and notices dated September 14, 1993 and September 23, 1993, contained in annexures 1 and 2 are hereby quashed. Writ petition allowed. .