The Weight of Words: A Case of Battery Traders vs. State of UP

Introduction:

This is the story of Ganpati Battery Traders taking on the State of Uttar Pradesh in a legal showdown. The State tried to punish a battery trader for stating the quantity of batteries in pieces instead of weight. Let’s dive into the details of this intriguing case.

Facts of the Case:

Ganpati Battery Traders, a business dealing in old batteries, sold some damaged batteries to another company. Instead of mentioning the weight of these batteries, they said how many pieces there were. But things got complicated when their delivery truck was stopped by the authorities in Unnao. They said this was to check if everything was alright, according to the law.

Then, Ganpati Battery Traders received a notice saying they had to pay a fine of Rs. 9,70,542. The reason? The State said they should have mentioned the weight of the batteries, not just the number. To get their goods back, Ganpati Battery Traders paid the fine in full. But when they appealed against this decision, the Department rejected their appeal. So, they decided to file a writ petition to seek justice.

Ganpati Battery Traders argued that they had done nothing wrong. They had always bought and sold batteries by counting how many pieces there were and they hadn’t hidden any information.

Issue:

The big question here is whether the State was right in penalizing Ganpati Battery Traders.

Arguments:

The State claimed that Ganpati Battery Traders were trying to avoid paying taxes by stating the quantity of goods in pieces, not weight. They also mentioned a rule to support their case. But they didn’t explain why it was so important to use weight instead of pieces

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