M/S RICOH INDIA LTD. THRU. ITS SENIOR FINANCE EXECUTIVE Vs. COMMERCIAL TAX TRIBUNAL BENCH-2 COMMERCIAL TAX AND 3 ORS.

JUDGEMENT

(1.) Heard Sri S.M.K. Chaudhary, Senior Advocate, assisted by Sri Kunal Srivastava, learned Counsel for the Petitioner and learned Standing Counsel.

(2.) Brief facts, giving rise to the instant petition, are that Petitioner-M/s Ricoh India Ltd. is engaged in trading Photocopiers, Printers, Catridges, Toners and Spares. He has filed all the provincial monthly returns under Section 24 of the U.P. Vat Act, 2008 for the Assessment Year 2010-2011. He has also filed Annual Return for the Assessment Year 2010-2011 on 29.10.2011.

(3.) On treating the 'printer', which has been trading by the Petitioner, as multifunctional and as an unclassified item under Schedule-V of the Act and on relying upon order of the Commissioner passed under Section 59 of the Act, the opposite party No. 3-Commissioner, Commercial Tax, U.P., Lucknow, has passed three provincial orders dated 23.9.2010 for the months of April, 2010, May, 2010 and June 2010 for the Assessment Year 2010-2011.