Hon'ble Prakash Krishna, J.—The petitioner, a University, established under the provisions of U.P. State Universities Act, 1973 with aim and object to impart education in various disciplines of Higher Education and Research and also what its name suggests is imparting education from its campus at Varanasi and affiliated Colleges, has to rush to this Court under Article 226 of the Constitution of India to challenge the notice issued by the Deputy Commissioner, Commercial Tax, Sector-11, Varanasi asking it to produce the account books as information available with him is that the petitioner has sold forms worth Rs. 8,05,400/- but has not paid the VAT tax under the provisions of the U.P. VAT Act, 2008 (hereinafter referred to as the Act).

2. The facts are not much in dispute. Only a legal proposition as to whether the petitioner is a ‘dealer’ within the meaning of Section 2(h) and is carrying on the business within the meaning of Section 2(e), of the Act.

3. The case of the petitioner in brief is that it is a statutory body constituted under the provisions of U.P. State Universities Act and is imparting education in various courses run by the University. The seats are limited,