Advocates:
['NISHANT MISHRA', '', 'TANMAY SADH', 'C S C', '', 'SATENDRA KUMAR UPADHYAY', 'A S G I', 'DHANANJAY AWASTHI']

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AFR

Court No. 3

Case :- WRIT TAX No. - 378 of 2021

Petitioner :- M/S Jain Distillery Private Limited

Respondent :- State Of U.P. And 5 Others

Counsel for Petitioner :- Nishant Mishra, Tanmay Sadh

Counsel for Respondent :- C.S.C.,A.S.G.I., Dhananjay Awasthi,

Satendra Kumar Upadhyay

With

Case :- WRIT TAX No. - 369 of 2021

Petitioner :- M/S Mohit Petrochemicals Private Limited

Respondent :- State Of U.P. And 5 Others

Counsel for Petitioner :- Nishant Mishra, Tanmay Sadh

Counsel for Respondent :- C.S.C.,A.S.G.I., Dhananjay Awasthi,

Satendra Kumar Upadhyay

With

Case :- WRIT TAX No. - 370 of 2021

Petitioner :- M/S Mohit Petrochemicals Private Limited

Respondent :- State Of U.P. And 5 Others

Counsel for Petitioner :- Nishant Mishra, Tanmay Sadh

Counsel for Respondent :- C.S.C.,A.S.G.I., Anupama Parashar,

Dhananjay Awasthi

With

Case :- WRIT TAX No. - 383 of 2021

Petitioner :- M/S Mohit Petrochemicals Private Limited

Respondent :- State Of U.P. And 5 Others

Counsel for Petitioner :- Nishant Mishra, Tanmay Sadh, Yashonidhi

Shukla

Counsel for Respondent :- C.S.C.,A.S.G.I.,Krishna Agarawal, Ravi

Prakash Singh

With

Case :- WRIT TAX No. - 371 of 2021

Petitioner :- M/S Jain Distillery Private Limited

Respondent :- State Of U.P. And 5 Others

Counsel for Petitioner :- Nishant Mishra, Tanmay Sadh

Counsel for Respondent :- C.S.C.,A.S.G.I., Anupama Parashar,

Dhananjay Awasthi

With

Case :- WRIT TAX No. - 364 of 2021

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Petitioner :- M/S SVP Industries Limited

Respondent :- State Of U.P. And 4 Others

Counsel for Petitioner :- Suresh Kumar Maurya, Pawan Shri Agarwal

With

Case :- WRIT TAX No. - 451 of 2021

Petitioner :- M/S Dcm Shriram Limited

Respondent :- State Of U.P. And 4 Others

Counsel for Petitioner :- Suresh Kumar Maurya, Pawan Shri Agarwal

Counsel for Respondent :- C.S.C.,A.S.G.I., Ashok Singh, Gopal Verma

With

Case :- WRIT TAX No. - 355 of 2020

Petitioner :- U.P. Sugar Mills Association Through Its Secretary General

Mr. Deepak Guptara And Another

Respondent :- State Of U.P. Through Its Principal Secretary And 2 Others

Counsel for Petitioner :- Rahul Agarwal, Priya Agrawal

Counsel for Respondent :- C.S.C.,A.S.G.I.

And

Case :- WRIT TAX No. - 385 of 2021

Petitioner :- M/S Jain Distillery Private Limited

Respondent :- State Of U.P. And 5 Others

Counsel for Petitioner :- Tanmay Sadh, Nishant Mishra

Counsel for Respondent :- C.S.C., A.S.G.I., Dhananjay Awasthi

Hon'ble Naheed Ara Moonis, J.

Hon'ble Saumitra Dayal Singh, J.

1.

Heard Shri Navin Sinha, learned Senior Advocate, assisted by Shri

Nishant Mishra, learned counsel for the petitioner in Writ Tax Nos. 378 of

2021 and 383 of 2021; Shri Nishant Mishra in Writ Tax Nos. 369 of 2021,

370 of 2021, 371 of 2021 and 385 of 2021; Shri Rahul Agarwal, learned

counsel for the petitioner in Writ Tax No. 355 of 2020; Shri Pawan Shri

Agarwal, learned counsel for the petitioner in Writ Tax Nos. 364 of 2021 and

451 of 2021; Shri Manish Goel, learned Additional Advocate General

assisted by Shri Apurva Hajela and Shri A.C. Tripathi, learned Standing

Counsel, for the State.

2.

In Writ Tax No. 378 of 2021, the petitioner has sought relief in the

nature of a declaration that the State legislature (of Uttar Pradesh) lost its

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legislative competence to impose or levy tax on sale of Extra Neutral

Alcohol (in short, 'ENA'), after enactment of the 101^st Constitution

Amendment, with effect from 01.07.2017 – as a direct consequence of the

enactment of Article 246A read with Article 366 (12-A) of the Constitution

of India, read with the substituted Entry 54 of List II of the Seventh

Schedule, to the Constitution of India. Further relief has been sought, to seek

quashing of the Notification No. KA.NI-2-1793 dated 17 December 2019,

issued under Section 74 read with Section 4(4) of the Uttar Pradesh Value

Added Tax Act, 2008 (in short, UPVAT Act), whereby Schedule entry 1-A

was added to the pre-existing Schedule IV (below entry 1), of the UPVAT

Act, to impose tax on sale of ENA, at the rat