- (1.) BY the Court.- Heard Shri Bharatji Agrawal, Sr. Advocate assisted by Shri Nikhil Agrawal for the petitioners. Shri K.M. Sahai, Standing Counsel appears for the respondents.
(2.) THE writ petition No.1801 of 2009 is directed against the orders dated 24.3.3009 and 31.3.2009 passed by the Asstt. Commissioner, Commercial Taxes, Sector-2, Hasanpur for the assessment year 2002-03 (Central). The petitioner has also prayed for writ of prohibition restraining the respondents to proceed in any manner in pursuance to the order dated 31.3.2009 and also to proceed in any manner pursuant to the demand created by reassessment order dated 31.3.2009. The writ petition No.1802 of 2009 is directed against the orders dated 24.3.3009 and 31.3.2009 passed by the Asstt. Commissioner, Commercial Taxes, Sector-2, Hasanpur for the assessment year 2002-03 (U.P.). The petitioner has also prayed for writ of prohibition restraining the respondents to proceed in any manner in pursuance to the order dated 31.3.2009 and also to proceed in any manner pursuant to the demand created by reassessment order dated 31.3.2009.
(3.) THE petitioner is a public limited company with its registered office and factory at Bhartiagram, Gajraula, Distt. Jyotiba Phule Nagar and its head office at Plot No.1-A, Sector 16-A, Institutional Area, Noida. The company is registered under the U.P. Value Added Tax Act, 2008 as well as Central Sales Tax Act, 1956 with Commercial Tax Office, Hasanpur. It is engaged in manufacture and sale of Single Super Phosphate (Granulated and Powder) commonly known as SSP under the brand name 'Ram Ban' manufactured in accordance with the standards prescribed by the Fertiliser Control Order, 1985.;