AMAR DEEP OIL EXTRACTION Vs. SALES TAX OFFICERA

JUDGEMENT

(1.) These three writ petitions involve common questions of law and fact, and hence are being disposed off by a common judgment. Heard learned counsel for the parties.

(2.) The petitioner carries on a business of de-oiled cake of Neem, Mahuwa and Groundnut. The dispute relates to the question of Sales Tax (now known as Trade Tax) on sale of the above products during the assessment years 1981-82, 1982-83 and 1983-84. The sales of the above products were held to be exempt from sale tax relying on the judgment of a learned Single Judge of this Court in C.S.T. v. Amur Jyoti Industries, 1986 U.P.T.C. 391, copy of which is Annexure-2 to the petition. True copy of the assessment orders under the U.P. and Central Sales Tax Act are Annexures- 3 and 4 to the writ petition.

(3.) Subsequently the impugned notice dated 10.2.1989 under Section 22 of the U.P. Sales fax Act was issued, copy of which is Annexure-1 to the writ petition. A similar notice was issued for all the three assessment orders in question. It is this notice which has been challenged in this petition.