TaxTMI 
TaxTMI 
TaxTMI 
2009 (11) TMI 846
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....nder section 21(2) (annexure Nos. IV dated January 27, 2007 and VII dated February 9, 2007) to this writ petition after summoning the records. (ii) issue a suitable writ, order or direction in the nature of writ of mandamus/prohibition directing/restraining opposite party No. 3 not to impose tax under section 21(2) of the Act for the assessment years 2000-01, 2001-02 and 2002-03 during the pendency of this writ petition before this honourable court since the copper wire is taxable at the point of manufacturer/importer and had been purchased within the State of U.P. and admittedly the petitioner is neither a manufacturer nor a importer. (iii) issue a suitable writ, order or direction in the nature of mandamus directing opposite party No. 3....
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....r wire to the petitioner. Subsequently, the registration numbers of M/s. Gopal Electric Stores, 163, Jawahar Ganj, Hapur were changed and now the Trade Tax number of M/s. Gopal Electric Stores, 163, Jawahar Ganj, Hapur under the U.P. Act is HP 0108088 with effect from April 1, 2000 and registration under the Central Act vide registration No. HP 5067399 with effect from April 6, 2000 as mentioned on the invoice No. 000426, February, 2001 which clearly shows that M/s. Gopal Electric Stores, 163, Jawahar Ganj, Hapur, is a registered dealer in the State of U.P. and the goods sold by them are tax-paid goods, which is also mentioned on their aforesaid invoice. Similarly, M/s. Balaji Insulating Co., Ghaziabad is also a registered dealer vide regis....
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....2006 asked the petitioner to file objection and the authorities were asked to decide the same. Pursuant thereto the petitioner filed a detailed objection on June 13, 2006. Said objection was not decided and fresh notice was issued, then the petitioner preferred another Writ Petition No. 7876 (MB) of 2006, whereupon this court proceeded to pass order that since no permission under section 21 of the Act had been accorded, as such writ petition was not maintainable, and it was left open to the petitioner to appear and press the objections before the authority concerned. Thereafter orders have been passed under section 21(2) of the Act, according approval, and consequential notice has been issued, which is subject-matter of challenge in the pre....
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....d in mechanical manner. After pleadings aforementioned have been exchanged, present writ petition has been taken up for final hearing and disposal with the consent of the parties. Sri Pradeep Agrawal, learned counsel for the petitioner, contended with vehemence that in the present case, the petitioner was neither manufacturer nor importer of copper wire, and as the petitioner cannot be treated as manufacturer or importer, and since the petitioner had not effected the first sale of the goods after manufacture or import in the State of U.P., as such by no stretch of imagination, the proceedings in question, could have been directed to be reopened, and such aspect of the matter has not at all been considered while considering the repl....
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....The petitioner has contended that to the notice which was issued under section 21(2) of the Act, adequate reply was furnished by it on this aspect of the matter that the petitioner was neither manufacturer nor importer, and once reply was submitted, then on this aspect of the matter, the mind ought to have been applied and then permission ought to have been accorded or refused, after taking into account the material so supplied by the petitioner. The Division Bench of this court in the case of S.K. Traders, Modi Nagar, Ghaziabad v. Additional Commissioner, Grade-I, Trade Tax, Ghaziabad [2009] 26 VST 601; [2008] UPTC 392, has clarified the law on the subject that while considering the matter for reassessment under the provisions of section ....