M.Katiu, A.C.J. - (1.) This writ petition has been filed for a writ of mandamus restraining the respondent No. 3, Deputy Commissioner (Assessment), Trade Tax, NOIDA from levying sales tax on electronic video projectors and electronic data projectors under entry "cinematographic equipments including cameras, projectors and sound recording and reproducing equipments, lenses, films and films strips...". The petitioner has also prayed for a mandamus restraining the respondent No. 3 from imposing, realizing or recovering trade tax on the electronic goods sold by the petitioner in excess of 8%. The petitioner has also prayed for a writ of certiorari to quash the impugned order dated 28.2.2003 Annexure 6 to the writ petition insofar as it relates to imposition of trade tax at 15% on electronic video projectors and electronic data projectors.
(2.) We have heard the learned counsel for the parties. We have also perused the counter and rejoinder affidavits.
(3.) The petitioner is a private limited company having its registered office in New Delhi and factory at NOIDA. The petitioner is carrying on the business of manufacture and sale of various electronic goods including electronic video projectors and its parts. The present petition only relates to the electronic video projectors and parts manufactured by the petitioner.;