JUDGEMENT
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(1.)Heard Sri Sudeep Kumar, learned counsel for the petitioners and Mr. Gaus Beg, learned Counsel for Daurala Sugar Works. As all the petitioners are Retail Vendors in the districts Lucknow, Sitapur and Pratapgarh and were holding valid licenses at the relevant time granted by the Government of Uttar Pradesh under the provisions of U.P. Excise Act, 1910, all the writ petitions decided by a common judgment.
(2.)Grievance of all the petitioners is that the opposite parties are deducting Tax Collected at Source under Section 206-C of the Income-tax Act, 1961, therefore they preferred their respective writ petitions for a direction to the opposite parties to restrain them from collecting Tax at the time of purchase of country liquor by the petitioners.
(3.)The crux of the matter is that the opposite parties had obtained CL-2A licenses from the Government of Uttar Pradesh under U.P. Excise Act, 1910 and Rules made there under after payment of requisite license fee for the financial year 2002-03 to operate country liquor godowns in different districts in Uttar Pradesh. The liquor is sold by M/s. Daurala Sugar Works from its godowns to various Retail Vendors (petitioners) in the respective districts who hold CL-5A Licences granted by the Government of Uttar Pradesh under the provisions of U.P. Excise Act, 1910 and Rules made there under. Though the Retail Vendors are bound to observe a number of restrictions as per terms and conditions of licences, yet the opposite party No. 2 while raising the invoices had collected the tax @ 10% on the value of invoice purporting to be under Section 206-C of the Income-tax Act, 1961.
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