KANPUR SALT REFINERY Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) THIS writ petition is directed against a notice dated 25th September, 1976, directing the petitioner to deposit tax on kala namak for the first quarter of 1976-77. He was further intimated that in case he failed to deposit the tax, proceeding shall be taken against him and the quarterly return shall be rejected. In Civil Misc. Writ Petition No. 760 of 1975, Maqsood Mohammad v. State of U.P. and Another ([1978] 41 S.T.C. 324.), We have held that kala namak is not liable to tax under Notification No. ST-II-6628/X - 1012-72 dated 1st December, 1973. The petitioner may appear before the Sales Tax Officer who has to decide the matter in accordance with law declared in the abovenoted decision. With these observations, we dismiss this petition and vacate the interim order dated 28th September, 1976. Petition dismissed.