^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

BATRA HENLAY CABLES vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR

Pet. Counsel

Abhisek Rai

Hanuman Prasad Dube

Vipul Dube

Res. Counsel

Ankur Agarwal

Nimai Dass

Petitioner / Applicant	BATRA HENLAY CABLES
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Nov 12, 2024
Order No.	Writ Tax No. - 1927 of 2024
Citation	2024(11) TAXREPLY 11680
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER 1. This writ petition has been filed by the petitioner aggrieved of the exemption notification dated 02.03.2023 (Annexure-1) to the extent it imposes a condition for the purpose of getting exemption that the vehicle in question must have been purchased in the State of Uttar Pradesh. 2. It is, inter alia, indicated that by notification dated 02.03.2023 the State by issuing the notification under Section-3 of the U.P. Motor Vehicle Taxation Act, 1997 (the Act) has issued a notification whereby the road tax on purchase of electric vehicles and registered in the State of Uttar Pradesh from the date of notification of the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022 dated 14.10.2022 has been exempted. 3. Submissions have been made by learned counsel for the petitioner that the petitioner has purchased a vehicle from Jammu and got it registered in the State of Uttar Pradesh and was required to pay an amount of Rs. 1,91,900/- as the road tax. How....