- (1.) By means of the present writ petition, the petitioner is challenging the order dated 8.11.2011 passed by the Additional Commissioner, Commercial Tax, Gautam Budh Nagar Zone, Gautam Budh Nagar-respondent no. 3, by which he has accorded permission, under Section 21 (2) of the U.P. Trade Tax Act (hereinafter referred to as the ("Act"), for the assessment year 2006-07, both under the U.P. Trade Tax Act and under the Central Sales Tax Act and the notice dated 17.11.2011 issued by the Joint Commissioner, Corporate Circle, Commercial Tax, Noida-respondent no.4.
(2.) Heard Sri Bharat Ji Agarwal, learned Senior Counsel, assisted by Sri Nikhil Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P.
(3.) The brief facts of the case are that the petitioner is a Public Limited Company, incorporated under the Companies Act, 1956 having its registered office at 43-A, Okhla Industries Estate, Phase-III, New Delhi and having its Works at A-164, Sector-80, Noida, 66 Udyog Vihar, Greater Noida, 66 SEZ Division Greater Noida, A-119, Sector-80 Noida and having its branch offices in different States. In the State of U.P. its branch office is situated at Plot C-46, Transport Nagar, Kanpur Road, Lucknow. The petitioner was registered under the provisions of the U.P. Trade Tax Act, 1948 and is now registered under the provisions of the U.P. VAT Act, 2008. The petitioner is also registered under the provisions of the Central Sales Tax Act, 1956. The petitioner is, inter alia, engaged in the manufacturing and sale of Optical Media Recorders (CDR), Floppy Disc, C.D., DVD, including recorded CD and DVD, Audio Cassettes, Video Tapes and Jewel Boxes. The unit situated at A-164, Sector-80, Noida has been granted Eligibility Certificate No. 677/111 dated 30.7.2001 under Section 4-A of the Act for exemption for a period of 15 years with effect from 31.3.2000 to 30.3.2015 from payment of tax upto Rs. 1,34,20,91,788/- on the sale of Optical Media Recorder (CDR) only.;