Allahabad HC Denies EV Tax Refund for Pre-Policy Purchases

Ankur Vikram Singh Vs State of UP and 2 Others (Allahabad High Court)

In Ankur Vikram Singh vs. State of UP and Others, the Allahabad High Court dismissed a petition seeking a refund of ₹1,74,900 paid as a one-time tax on a hybrid electric vehicle. The petitioner argued that his vehicle, purchased on October 13, 2022, should qualify for a tax refund under the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022. This policy, notified on October 14, 2022, exempts electric vehicles purchased and registered in the state from tax.

The petitioner cont

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