M.Katju, J. - (1.) This writ petition has been filed challenging the notice issued; under-section 21 of the U.P. Sales Tax Act (now called the U.P. Trade Tax Act) in respect of Assessment year 1982-83 both under U.P.and Central Sales Tax Act vide Annexure-3 and 4 to the writ petition
(2.) Heard learned counsel for the parties.
(3.) In this case when the petition was filed an interim order was passed on 29.2.88 staying the re-assessment proceedings under section Hie petitioner is a Company registered under the Indian Companies Act, which has a sales depot at Ghaziabad: The: petitioner carries on the business of manufacture and sale of Dairy products such as baby food, skimmed milk powder and/hee etc. which is manafactured at its factory at Bharatpur in Rajasthan. To cater to the demand in Northern India and avoid transportation problems petitioner transfers a major pan of the goods from Bharatpur to its sales depot at Ghaziabad After transferring the stocks from Bharatpur to the sales depot the petitioner affects sales in the State of Uttar Pradesh and also re-transfers the goods to its other sales depots/branches in various States in Northern India. It is alleged in paragraph 2 of the writ petition that the petitioners sales depots are not authorized to make any purchases.;