- (1.) The petitioner Company is engaged in manufacture of sugar at three of its Units, namely, Mawana Sugar Works, Mawana; Nanglamal Sugar Complex, Nanglamal, district Meerut and Titawi Sugar Complex, Titawi, district Muzaffarnagar.
(2.) The State of U.P. enacted 'The Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007' (hereinafter referred to as the 'Act'), in order to provide for levy and collection of tax on entry of goods into a local area for consumption, use or sale therein and for matters connected therewith or incidental thereto.
(3.) According to the petitioner, it being a manufacturer of sugar, is not a 'dealer' within the meaning of Section 2(b) of the Act and is, therefore, not liable to entry tax.;