- (1.) Heard Shri Pradeep Agrawal learned Counsel for the petitioner and Shri H.P. Srivastava learned Additional Chief Standing counsel.
(2.) Petitioner is a registered dealer under the U.P. Trade Tax Act, 1948 is a government organization having branches all over the State. The main object of the petitioner is to make purchase of wheat, paddy and food grain under the prices support scheme. The petitioner also provides fertilizers and seeds to the farmers at subsidized rates. Petitioner also engaged in import business of coal from outside the State of U.P and supply to the brick kiln owners.
(3.) The controversy relates to assessment year 2003-04. The Food and Civil Supplies Department of State of U.P. under the prices support scheme announced the policy of purchase of paddy under the Scheme. It was also provided that paddy purchased by the petitioner under the prices support scheme can be supplied to the rice miller for processing and in pursuance of the government order dated 1-10-2003 it was provided that the petitioner has purchased 2.30 lacs metric tones of paddy. A copy of notification has been filed as Annexure-1 to the writ petition.;