- (1.) The petitioner is a limited company registered under the Indian Companies Act and has its registered office in Mumbai in the State of Maharastra. According to the petitioner, it has no manufacturing unit in the State of U.P.
(2.) The controversy, in the instant case, relates to the stock transfers made by the petitioner in the State of U.P. According to the petitioner, the goods were directly dispatched to its depots located in the State of U.P. and that the goods did not move in pursuance of any pre-determined contract or sale.
(3.) The present dispute relates from the assessment year 2005-06 (central) to the assessment year 2011-12 (central) with regard to stock transfers, for which separate writ petitions have been filed. For facility, the facts of the Writ Tax No. 28 of 2016 relating to the assessment year 2005-06 (Central) is being taken into consideration.;