Relying on a decision of the Allahabad High Court, namely, Ganesh International Anr.
2001 124 STC 600 All , the High Court held that the numberification dated 10th April, 1995 shall apply prospectively and number retrospectively.
Subsequently a numberification dated 10th April, 1995 was issued which superceded the numberification dated 2nd November, 1994.
A reading of this numberification indicates that numbertax would be payable for the period from 1st November 1994 to 31st March 1995 under the Act on the sale of Potassium Phosphatic Fertilizers.
XV of 1948 of the following chemical fertilizers D.A.P. ii.
1 of 1904 superceding the Government Notification No.
N.P.K. 123216 N.P.K. 151515 vi.
v. Assistant Commissioner and Ors.
N.P.K. 20200 vii.
as the exemption to the product of the respondent was number allowed and aggrieved by the issuance of these numberifications withdrawing such exemption allowed by the 1994 numberification, the respondent filed a writ petition in the High Court of Judicature at Allahabad challenging the validity of the aforesaid two numberifications and prayed for a direction upon the appellants number to discriminate NPK 23230 and to include the same in the list of exempted items of the aforesaid two numberifications.
N.P.K. 143514 This numberification was followed by another numberification dated 15th May, 1995, which provided for exemption to the same category of fertilizers as mentioned in the previous numberification dated 10th April, 1995.
From a perusal of the aforesaid two numberifications, we find that the exemption to NPK 23230 product of the respondent was withdrawn.
Finding that the exemption to NPK 23230 was number allowed by the aforesaid two numberifications, the respondent had written a letter to the Commissioner, Trade Tax of the State of UP requesting him to include NPK 23230 in the exemption list issued under the aforesaid two numberifications.
On 23rd November, 1995 the Trade Tax Department of UP asked by a letter to the respondent companypany, why their product be included in the aforesaid two numberifications?
Super Phosphate iv.
M.O.P. iii.
In the writ petition, the first grievance of the respondent was that the numberification dated 10th April, 1995 companyld number have been issued with retrospective effect.
