- (1.) The petitioner has filed the present writ petition praying for the following reliefs:- " i. issue a writ, order or direction in the nature of certiorari quashing the order dated 25.10.2011 passed u/s 4-A(3) by the Commissioner of Commercial Tax, U.P., Lucknow, respondent no.2. ii. issue a writ, order or direction in the nature of certiorari quashing the order dated 24.8.2011 passed by the respondent no.3 and the consequential notices issued by respondent no.4 dated 3.9.2011 and 22.11.2011 u/s 21(2) for the assessment year 1998-99. iii. issue a writ, order or direction in the nature of mandamus commanding the respondent no.4 not to pass an assessment order for the assessment year 1998-99 both under the U.P. Trade Tax Act and Central Sales Tax Act in pursuance of the permission granted u/s of the Act. iv. issue a writ, order or direction in the nature of mandamus commanding the respondent no.2, Commissioner of Commercial Tax, U.P., Lucknow to pass an appropriate order on the application filed by petitioner u/s 4-A(3) of the Act. v. issue a writ, order or direction in the nature of mandamus commanding the respondent nos.3 and 4 and their subordinates not to proceed further against the petitioner in pursuance of the order/notice passed/issued by the respondent nos.3 and 4. vi. issue any other writ, order or direction which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. vii. Award cost of the petition to the petitioner throughout."
(2.) The facts leading to the filing of the writ petition is, that the petitioner is a private limited company and is registered under U.P. Trade Tax Act as well as under the Central Sales Tax Act. The petitioner is carrying on the business of manufacture and sale of printed plastic materials as well as printed, plain low density poly ethelin/high density polythin (LDPE/HDPE) Poly Popline Film Bags and wrappers. The State Government in order to promote industrialisation in the State of Uttar Pradesh introduced a scheme by granting certain subsidies/exemptions/concessions in the rate of tax. For the said purpose, Section 4A was introduced. The petitioner moved an application under Section 4A of the Act before the appropriate authority claiming concession in the rate of tax on the goods manufactured by them. In the application, the petitioner claimed exemption on the turnover of sales on the following goods manufactured by them, namely:- 1. Printed LDPE, HDPE, PP, LLDPE Bags/Wrappers, 2. Plain LDPE, HDPE, PP, LLDPE Bags/ Wrappers, 3. Wastage Scrap of Plastics.
(3.) The Divisional Level Committee after considering the matter issued an eligibility certificate dated 6th September, 2000 under Section 4A of the Act for a period of 8 years to the extent of 175% of fixed capital investment of Rs.41,48,940/-. The eligibility certificate was made effective with retrospective effect i.e. from 10th July, 1998. The eligibility certificate was for the following manufacture goods, namely:- Printing of plastic material, Printing (Printed-Plain-LDPE/HDPE/PP Film, Bags, Wrappers only.;