The Court dismissed a writ petition seeking a refund of tax paid on a hybrid vehicle. The petitioner had purchased the vehicle in Haryana but sought exemption available only for vehicles purchased and registered in Uttar Pradesh. The Court held the exemption was not available as the purchase condition was not met.
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Neutral Citation No. - 2025:AHC:19969-DB
Chief Justice's Court
Case :- WRIT TAX No. - 399 of 2025
Petitioner :- Anurag Garg Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Jahangir Haider Counsel for Respondent :- Manoj Kumar Kushwaha, S.C.
Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J.
"Provided further the motor vehicles in Column no. 2 against serial no. 1, 2 and 4 of the table shall be given 100 percent exemption of tax specified in Column no. (3), (4) and (5), for Electric Vehicles (EV) purchased and registered in Uttar Pradesh."
Uttar Pradesh.
Order Date :- 11.2.2025 nd
(Kshitij Shailendra, J) (Arun Bhansali, CJ)
Digitally signed by :- NISITH DEY High Court of Judicature at Allahabad
1 issue framed by the court
Whether the petitioner is eligible for 100% tax exemption on a hybrid vehicle purchased outside Uttar Pradesh under the notification dated 02.03.2023?
1 provisions across 1 enactments
Anurag Garg
State of Uttar Pradesh and 2 others
Arun Bhansali
Kshitij Shailendra
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
