NESTLE INDIA LIMITED Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) By means of this writ petition, the petitioner has sought the following reliefs:

(2.) Brief facts giving rise to this writ petition, according to the petitioner, are that the petitioner is a public limited company incorporated under the Indian Companies Act having its registered office at M-5A, Connaught Circus, New Delhi and the petitioner is registered under the Uttarakhand VAT Act as well as under the Central Sales Tax Act. The petitioner is carrying on sale of various goods including processed and preserved vegetable, fruits apart from milk powder, baby food, etc. The petitioner has been regularly filing its return and depositing tax in respect of sale of various goods, which are applicable under Schedule of rate prescribed under Section 4 of the Uttarakhand VAT Act, 2005 (for short "the Act").

(3.) A show-cause notice was issued on June 19, 2009 by the assessing authority on account of circular dated May 30, 2009, which was issued by the Commissioner of Tax, Uttarakhand, copy of which was sent to all the Additional Commissioners and all Joint Commissioners with a direction that a copy of the circular be sent to all the assessing authorities and all other lower authorities.