(1.) In the present writ petition, the petitioner seeks the following reliefs:
(2.) The petitioner is a Public Limited Company incorporated under the Indian Companies Act, 1956 engaged in the manufacturing of Indian made country liquor and alcoholic goods from its factory situated at Rampur
(3.) The petitioner is a registered dealer under the U.P. Trade Tax Act as well as under the Central Sales Tax Act. Apart from the sales of manufacturing goods, the petitioner had also sold waste Poly film, waste broken glass, waste scraps and rejected PP Seals etc. which had been damaged in the course of transit, loading, unloading, etc. In the assessment years 1999-2000 and 2000-2001, the petitioner had admitted the tax at the rate of 5% on the sales of such goods. The assessing authority in the assessment order passed under the U.P. Trade Tax Act for both the assessment years 1999-2000 and 2000-2001 had levied the tax at the rate of 5% admitted by the petitioner on the aforesaid goods.