VINOD KUMAR MISRA,J. - (1.) The petitioner is a Cooperative organisation involved in the business of 'milk' and its allied products. It is engaged in manufacturing and sale of 'milk' in different forms and 'milk products' under the brand name of 'Amul' and 'Sagar'.
(2.) The petitioner by means of this writ petition under Article 226 of the Constitution of India had initially challenged the demand notice dated 08.09.2006 by which tax on sale of "flavoured milk" was demanded. During the pendency of the petition, assessment orders came to be passed for the assessment years 2006-07 and 2007-08 and the sale of "flavoured milk" was taxed. Therefore, the petitioner moved an application for amending the writ petition for adding the relief so as to quash the assessment for the aforesaid two years in respect of tax imposed on sale of "flavoured milk". The amendment application was allowed by the Court on 04.08.2016 and the petitioner was permitted not only to challenge the demand notice dated 08.09.2016, but also the assessment orders of years 2006-07 and 2007-08 to the extent of taxability of "flavoured milk".
(3.) The brief background of the facts leading to the controversy involved in this writ petition are necessary to be stated before addressing the controversy on merits.;