- (1.) Heard Sri Krishna Agrawal and Sri Piyush Agrawal, learned counsel for the petitioners and Sri C.B. Tripathi, learned special counsel for the respondents.
(2.) In all these writ petitions, common facts and questions are involved and as such, they are being heard and decided together with the consent of the learned counsel for the parties.
(3.) Writ Tax No.464 of 2010 relates to Assessment Year 2003-04 (U.P. and Central). Writ Tax No.478 of 2011 relates to Assessment Year 2004-05 (U.P. and Central). Writ Tax No.387 of 2012 relates to Assessment Year 2005-06 (U.P. and Central). Writ Tax No.520 of 2010 relates to Assessment Year 2003-04 (U.P. and Central). Writ Tax No.1537 of 2010 relates to Assessment Year 2005-06 and Assessment Year 2006-07 (U.P.). In the afore-noted first three writ petitions, the petitioner is the manufacturer of zinc oxide. It used zinc ingots, zinc dross and zinc scrap as raw material to manufacture zinc oxide. Its assessment was completed, in which, Assessing Authority accepted the production figures. Subsequently, the Assessing Authority sent a proposal to the Additional Commissioner Grade-I, Commercial Tax, Etawah Zone, Etawah for grant of authorisation under the proviso to Section 21(2) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') on the ground that as per scientific formula 2Zn + O2 = 2ZnO, 65 atomic weight unit of zinc and 16 atomic weight of oxygen would produce 81 atomic weight unit zinc oxide and consequently, the petitioner would have produced zinc oxide in the above ratio, but, lesser production has been shown and thus, some quantity of zinc oxide has escaped assessment to tax.;