M.Katju, J. - (1.) This writ petition has been filed for a writ of certiorari to quash the directive dated March 18, 2002, by respondent No. 1 (annexure 1 to the petition) and also to quash the circular dated March 21, 2002. The petitioner has also prayed for a certiorari to quash the orders dated March 23, 2002 (annexure 3) and the order of the Deputy Commissioner (Appeals), Trade Tax, dated July 18, 2002 (annexure 16 to the writ petition). The petitioner has further prayed for a mandamus directing the respondents to assess the turnover of the petitioner pertaining to the sales of photocopiers of the petitioner on the basis that they are electronic goods under the U.P. Trade Tax Act and the Central Sales Tax Act.
(2.) We have heard Sri Bharatji Agarwal, learned Senior Advocate and Sri Yashwant Verma, learned counsel for the petitioner and the learned Standing Counsel for the State Government.
(3.) The petitioner is a wholly owned subsidiary of Cannon Singapore Pvt. Ltd., incorporated under the Indian Companies Act, 1956 with its registered office at New Delhi and factory at Noida. The petitioner-company started its operations in India in the year 1997 and is engaged, inter alia, in manufacturing, import and distribution of a wide range of electronic products including photocopiers.;