# WRIT TAX No. 515 of 2025 at Allahabad

Court: Allahabad High Court
Date: 2025-02-27
Citation: WRIT TAX No. 515 of 2025 at Allahabad
Petitioner: WRIT TAX No. 515 of 2025 at Allahabad
Respondent: Unknown

[Official PDF on Allahabad High Court website](https://elegalix.allahabadhighcourt.in/elegalix/WebDownloadOriginalHCJudgmentDocument.do?translatedJudgmentID=22030)

## Judgment text (excerpt)

Neutral Citation No. - 2025:AHC:27257-DB Chief Justice's Court Case :- WRIT TAX No. - 515 of 2025 Petitioner :- M/S. Ghaziabad Arochem Private Limited Respondent :- The State o Uttar Pradesh and 2 others Counsel for Petitioner :- Alok Saxena, Aanya Verma Counsel for Respondent :- C.S.C., Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed seeking a direction to the respondents to refund the amount of road tax realized in respect of the vehicles purchased by the petitioner. 2. Learned Standing Counsel submits that as the vehicles have been purchased from outside the State, the exemption is not available. 3. Reliance has been placed on an order of this Court in Devender Kumar vs. State of U.P. & 2 others : Writ Tax No. 1791 of 2024 decided on 23.10.2024. 4. In the case of Devender Kumar (Supra), it was, inter-alia, observed by the Court as under : “4. A perusal of the record indicates that the vehicle indeed has been purchased from one M/s Crystal Toyota from Delhi. The requisite notification dated 02.03.2023, inter alia, provides as under:- "Provided further the motor vehicles in Column no. 2 against serial no.

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