M/S Kisan Sahkari Chini Mill Ltd. v. Commissioner of Commercial Taxes, Lucknow, U.P.
Case brief
What is this about?
Keywords: Entry Tax Act; Section 12(3); sugar manufacturer; factory gate delivery; Ex-UP dealer; forged evidences; check post forms; stamped bills; movement of goods outside State; Commercial Tax Tribunal; Second Appeal No. 145 of 2023; Assessment Year 2008-09; Sales/Trade Tax Revision (STRE) No. 268 of 2025; revision admitted on questions of law; interim restraint on coercive action; 50% disputed assessed tax pre-deposit; security other than cash or Bank Guarantee; adjustment of prior deposits; Allahabad High Court; Piyush Agrawal, J.; order dated January 6, 2026.
What did the court decide?
Revision admitted on the questions of law framed in the memo of revision; interim protection from coercive action in pursuance of the impugned order till the next date of listing, conditional on deposit of 50% of the disputed assessed tax within one month and furnishing security other than cash or Bank Guarantee to the satisfaction of the Assessing Authority; amounts already deposited towards the disputed amount to be adjusted.