S.K.GUPTA,J. - (1.) THESE aforementioned writ petitions are directed against the order passed by the respondent no.1 under section 21(2) of U.P.Trade Tax Act as well as for quashing the notices dated 20-3-2006 issued by Assistant Commissioner, Trade Tax, Khand-3, Hapur for the assessment years 1999-2000 to 2002-03.
(2.) AS the points and the parties involved in the writ petitions are one and the same. They are taken up together for disposal by this common order. The background facts of the case in a nutshell essentially are as follows:
(3.) THE petitioner is a firm registered under U.P.Trade Tax Act ( hereinafter referred to as the "Act" )since 1994. Raj Kumar Agarwal is the proprietor of the firm and was carrying on the business of manufacture and sale of cloth after purchasing the cotton, yarn and weaving the same from the open market. The cloth was exempted from payment of tax. For the assessment year in question the petitioner filed trading account before the authority concerned and disclosed the sale of cloth and claimed exemption. The assessing authority, Hapur passed the orders under section 7(2) of the Act and declared the petitioner as non- taxable.;