- (1.) By means of the present writ petition, the petitioners are seeking the following reliefs : (i) that a suitable writ, order or direction in the nature of certiorari be issued quashing the imposition of tax at the higher rate of four per cent by the order dated February 26, 2001 for the assessment year 1998-99 so far as petitioner No. 2 is concerned. (ii) that a suitable writ, order or direction in the nature of mandamus be issued directing the refund of the excess tax realised from petitioner No. 2 in respect of the iron scrap which is iron and steel as defined under section 14(iv)(i) of the Central Sales Tax Act which were imported from outside the State of U. P. and sold within the State of U. P. (iii) that a suitable writ, order or direction in the nature of certiorari be issued declaring entry No. 6(b) and 6(a) of the Notification No. 1626 dated May 21, 1994 as invalid and void. (iv) that a suitable writ, order or direction in the nature of mandamus or prohibition be issued restraining/prohibiting the respondents from realising any tax to the imported iron and steel as defined under section 14 of the Central Sales Tax Act and which are sold within the State of U. P. as local sales within the State of U. P. under section 3A at a higher rate of tax prior to the issuance of the notification dated May 22, 1998. (v) that any other suitable writ, order or direction which this honourable court may deem fit and proper in the circumstances of the case be also issued in favour of the petitioner. (vi) that costs of the petition be awarded to the petitioners as against the respondents.
(2.) Brief facts giving rise to the present writ petition are that the petitioners are registered dealers both under the U. P. Trade Tax Act as well as under the Central Sales Tax Act. Petitioner No. 1 was carrying on the business of purchase and sale of iron scrap and petitioner No. 2 was also carrying on the business of manufacture and sale of iron and steel, which are manufactured from the raw material on which the tax has been paid within the State of U. P. as well as iron and steel purchased from outside the State of U. P.
(3.) As per notification No. TT-2-1626/XI-7(159)/91-U. P. Act- 15/48-order-94, dated May 21, 1994 issued under section 3A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act"), under entry 6(a) "iron and steel" as defined in section 14 of the Central Sales Tax Act, 1956 (hereinafter referred to as, "the Central Act") if manufactured from the raw material on which tax has been paid within the State under the U.P. Trade Tax Act, 1948 was liable to tax at the point of manufacturer or importer at two per cent and under entry 6(b) "iron and steel" as defined in section 14 of the Central Sales Tax Act, 1956 other than that mentioned in sub-item (a) was liable to tax at the point of manufacturer or importer at four per cent.;