- (1.) All the petitions are by the same petitioner. The petitioner is a Public Limited Company engaged in executing work contracts and is registered under the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the Act).
(2.) The petitioner alleges that there was no tax liability upon it either under the Act, U.P. Trade Tax Act or Entry Tax for the assessment years 2000-01 to 2008-09 as it had been granted benefit of composition scheme under Section 7D of the U.P. Trade Tax Act in respect of the work contracts awarded to it prior to the year 2008.
(3.) The above writ petitions relate to the assessment year 2009-10 (Entry Tax) and assessment years 2010-11, 2011-12 and 2009-10 (U.P. VAT Act).;