- (1.) Heard Sri Siddhartha Pawa, learned counsel for the petitioner along with Sri Kunal Ravi Singh and Sri C.B. Tripathi, Special Counsel State of U.P., Commercial Tax, Department.
(2.) The show cause notice dated 27.07.2017 issued by respondent no. 3 under Section 31 of the U.P. Value Added Tax Act, 2008 passed by the Assessing Officer has been impugned by means of this writ petition.
(3.) It appears from the record that the petitioner was dealing in a product known as Harpic. In the assessment year 2012-13 vide order dated 27.07.2017, it was assessed to tax @ 5% under the Act. The said assessment order was rectified by the Assessing Officer on 13.12.2015 and he reclassified Harpic and taxed it @ 13.5%.;