- (1.) Heard Sri Rakesh Ranjan Agrawal, learned Senior Counsel, assisted by Sri Suyash Agarwal, learned counsel appearing for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondents.
(2.) The pleadings exchanged between the parties have also been perused.
(3.) The petitioner is carrying business of purchase and sale of non ferrous metal scraps, utensil etc. and is registered both under the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the VAT Act) as well as the Central Sales Tax Act, 1956 (hereinafter referred to as the Sales Tax Act).;