- (1.) Heard Sri Bharatji Agarwal learned counsel for the petitioner and the learned Standing Counsel.
(2.) The petitioner no. 1 is a registered partnership firm of which petitioner no. 2 is one of the partners. The petitioner no. 1 is a registered under both U.P. and Central Sales Tax Act. The petitioner firm is carrying on the business of manufacture and sale of R.C.C. Spun Pipes and Collars etc. These goods are manufactured and sold by the petitioner to various government departments including the Public Works Department, Sharda Nahar Samadesh, Lucknow and also to the Chief Development Officer Bareilly/ Lakhimpur-Kheri/ Shahjahanpur/ Moradabad.
(3.) For the relevant assessment years 1990-91 to 1993-94 the petitioner sold the R.C.C. Spun Pipes and collars manufactured by them to various government departments. In all the invoices/bills raised by the petitioner against these government departments it is mentioned that the sales are against form III-D. Since the petitioner made sales to Government Departments it charged concessional rate of tax at the rate of 4% plus surcharge. In paragraph 7 of the petition it has been held that the petitioners have been writing regularly to all these government departments to which it made sales including the departments of respondents 3 to 5 to issue form III-D but in spite of the best efforts forms III-D were not given by the Departments of respondents 3 to 5. A summary list of sales made by the petitioner in the State of U.P. for the relevant assessment years against form III D has been annexed as Annexure1 to the writ petition. The petitioner sent several reminders to the Departments of respondents 3 to 5 but despite that form III D were not issued to the petition.;