NEERU INTERPRISES Vs. DEPUTY COMMISSIONER ASSESSMENT TRADE TAX

JUDGEMENT

(1.) This is a bunch of ten writ petitions involving common questions o"f law. These ten writ petitions were heard together and are being disposed of, as jointly agreed by the learned counsel for the parties, by a common judgment.

(2.) The petitioners are manufacturers and are recognition certificate holders under Section 4B of U.P. Trade Tax Act (hereinafter referred to as the Act). The petitioners of writ petition Nos. 419 of 2007,1390 of 2007 and 1169 of 2008 are manufacturing menthol from mentha oil. Rest of the petitioners are rice millers and purchases paddy for the purposes of manufacturing rice out of it.

(3.) Except writ petition No. 1390 of 2007, all the nine writ petitions have been filed against the orders passed by the authority concerned on various dates relating to different assessment years ranging 2000-01 to 2005-06 under Section 21 (2) of the Act granting permission to reopen the assessment on the basis of a judgment of the Apex Court in M/s Monga Rice Mill etc. v. State of Haryana and another, 2004 NTN (Vol. 24) 545:2004 UPTC 782.