- (1.) We have heard Shri Bharat Ji Agarwal, Senior Advocate assisted by Shri Piyush Agrawal for the petitioner-company. Shri U.K. Pandey, learned Standing Counsel appears for the respondents.
(2.) The petitioner-company is aggrieved by the order dated 3/4.3.2006 passed by the Additional Commissioner, Trade Tax, Kanpur and the consequential order dated 31.3.2006 passed by the Deputy Commissioner (Assessment)-IV, Trade Tax, Kanpur with regard to refund of the tax deposited by the petitioner for the assessment year 1999-2000 for reassessment under Section 21 (2) of the UP Trade Tax Act.
(3.) The petitioner, a Public Limited Company with its registered office at 463, Dr. Annie Besant Road, Mumbai, engaged in manufacturing of tyres, tubes and flaps in its factories at Bhandup-Mumbai and Nasik, from where the goods are transferred to its depots situated within the State of UP as well as outside the State of UP. The petitioner is registered both under the U.P. Trade Tax Act, and Central Sales Tax Act with its principal place of business at 39 Factory Area, Fazalganj, Kanpur.;