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3. The petitioner is a company duly incorporated under the Companies Act, 1956, having its registered office at 52-B, Ground Floor, Okhla Industrial Estate, Phase III, New Delhi and is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 hereinafter referred to as "the U.P. Act" and the Central Sales Tax Act 1956, hereinafter referred to as "the Central Act" in the State of U.P. It is engaged in the import and sale of office automation equipments and spares/consumables (mainly multi functional devices) i.e. printers. Faxes, scanners, etc. It has set up a logistics centre in Noida, U.P. as a hub where the goods i.e. the machines, accessories, spares and consumables are imported from outside India, received and stocked in the logistics centre and thereafter dispatched by way of stock transfer to its various branches located all over the country. The petitioner had Riled returns before the Deputy Commissioner (Assessment), 7(A), Trade Tax, Noida, respondent No. 4 in respect of the Assessment Years 1998-99, 1999-2000, 2000-01 and 2004-05. The original assessments Bore made in respect of the Assessment Year 1998-99 on 30th March, 2001, 1999-2000 on 26th March, 2002 and 2000-01 on 20th February, 2003. The assessments in respect of the aforesaid three years had been reopened and separate re-assessment orders were passed on 30th March, 2005. The petitioner preferred separate appeal against Border dated 30th March, 2005, which were remanded to the Assessing Authority vide order dated 29th November, 2005. Pursuant to the order of remand passed by the Joint Commissioner (Appeals), the Respondent No. 4 has passed the assessment orders on 21st September, 2006. The petitioner had again preferred separate appeals Before the Joint Commissioner (Appeals), Trade Tax, Noida, which had been rejected by a common order dated 26th March, 2007. In respect of the Assessment Year 2004-05, the respondent No. 4 has passed a regular assessment order on 28th March, 2007. The two orders, namely, dated 26th March, 2007 passed by the Joint Commissioner (Appeals) rejecting the petitioner's appeals for the assessment Years 1998-99 to 2000-01 and assessment order dated 26th March, 2007 passed by the respondent No. 4 i.e. Assessing Authority in respect of the Assessment Year 2004-05 are under challenge in the present writ petition.