M. Katju, J. - (1.) This writ petition has been filed for a writ of mandamus directing the Senior Regional Manager, Food Corporation of India, Lucknow to refund the amount of tax realised over and above two per cent from the petitioner at the time of purchase of wheat by them against form III-B and for which form III-C(2) had been issued to the petitioners.
(2.) We have heard the learned counsel for the parties.
(3.) The petitioners are companies registered under the Indian Companies Act which carry out the business of crushing wheat, manufacture of atta, maida, suji and bran in their mills. The petitioners are registered under the U.P. Trade Tax Act and Central Sales Tax Act and are holders of valid recognition certificates under Section 4-B of the U.P. Trade Tax Act, 1948.;