- (1.) Heard Sri N.C. Gupta, learned counsel for petitioner and learned Standing Counsel for respondents, and perused record.
(2.) Petitioner has challenged validity of "State Development Tax" (hereinafter referred to as 'SDT') and has sought a writ of mandamus declaring levy of 'SDT' at the rate of 1% from Eligibility Certificate holders, as ultravires. It has also prayed for a writ of certiorari for quashing assessment order dated 5.3.2009 which has included 1% 'SDT' on the sale of Television chasis, coloured television, television parts and its accessories.
(3.) Petitioner is a Private limited company registered under Indian Companies Act, 1956 (hereinafter referred to as 'Act, 1956') and is engaged in the business of manufacture and sale of Television chasis, Coloured Televisions, Television parts and accessories. It had established its new unit in building 8-A, Udhyog Vihar, Greater Noida, Gautam Buddh Nagar.;