Mangla Enterprises v. Commissioner, Trade & Taxes & ANR.

2-110 * IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 17.12.2016 (2 to 87)

19.12.2017 (88 to 95) 11.01.2017 (96 to 102) 17.01.2017 (103 to 110) Pronounced on: 19.01.2017 W.P.(C) 10807/2016 M/S MUNSHI RAM RAM PARKASH W.P.(C) 10856/2016 MANGLA ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 10858/2016 MANGLA ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 10859/2016 MANGLA ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 10911/2016 DHANJAL ENGG. WORKS COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 10947/2016 M/S MUNSHI RAM RAM PARKASH W.P.(C) 11008/2016

M/S GOEL OIL COMPANY W.P.(C) 11009/2016 M/S ARUN ELECTRONICS W.P.(C) 11010/2016 POWER INDUSTRIES PROPRIETO SH. TARUN BANSAL W.P.(C) 11011/2016 M/S MUNSHI RAM RAM PARKASH W.P.(C) 11012/2016 M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL W.P.(C) 11014/2016 M/S LUDHIANA AUTO SUPPLY CO.

W.P.(C) 11015/2016, C.M. APPL.43072/2016 HEARISONS CORPORATION COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 11017/2016 M/S MUNSHI RAM RAM PARKASH

W.P.(C) 11018/2016 M/S YASH SALES THROUGH ITS PROPRIETOR SH. ANKIT BANSAL W.P.(C) 11021/2016 M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL W.P.(C) 11030/2016, C.M. APPL.43098/2016 SUPER MOTOR PARTS COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 11031/2016, C.M. APPL.43099/2016 ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 11032/2016, C.M. APPL.43100/2016 S. S. TRADERS COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 11050/2016, C.M. APPL.43143/2016 ASIATIC ELECTRICAL & SWITCHGEAR PVT LTD...... Petitioner COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 11051/2016, C.M. APPL.43144/2016 CHARANJEET SONS COMMISSIONER OF VAT & ANR

W.P.(C) 11063/2016 M/S POWER INDUSTRIES PROPRIETOR SH. TARUN BANSAL W.P.(C) 11251/2016 SNS ENTERPRISES W.P.(C) 11253/2016 SNS ENTERPRISES W.P.(C) 11254/2016 SEVEN AUTO TRADERS W.P.(C) 11260/2016, C.M. APPL.44061/2016 JAY PACKAGING COMMISSIONER OF VAT & ANR.

W.P.(C) 11265/2016, C.M. APPL.44068/2016 JAY PACKAGING COMMISSIONER OF VAT & ANR.

W.P.(C) 9730/2016, C.M. APPL.38894/2016 TIRUPATI METAL UDYOG (SINCE CLOSED)..... Petitioner COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 9732/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDETR KUMAR GUPTA

W.P.(C) 9734/2016, C.M. APPL.38897/2016 CHEMICAL CENTRE COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 9739/2016, C.M. APPL.38902/2016 S L INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 9740/2016, C.M. APPL.38903/2016 S L INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 9778/2016, C.M. APPL.39026/2016 FASHION & STYLE COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 9782/2016, C.M. APPL.39030/2016 S L INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 9783/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA W.P.(C) 9784/2016 M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA

W.P.(C) 9787/2016 M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA W.P.(C) 9794/2016, C.M. APPL.39047/2016 M/S THE HOT PLATE CENTRE COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 9916/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA COMMISSIONER OF DELHI VALUE ADED TAX & ANR.

W.P.(C) 9920/2016, C.M. APPL.39476/2016 DHRUVCO CARTON INDUSTRIES COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 9922/2016 M/S RAMA SALES CORPORATION THROUGH ITS KARTA SH. SURINDER KUMAR GUPTA W.P.(C) 9923/2016 M/S KAPIL ENTERPRISES PROPRIETOR KAPIL GUPTA W.P.(C) 9924/2016 M/S KAPIL ENTERPRISES PROPPRIETOR SH. KAPIL GUPTA

W.P.(C) 10001/2016, C.M. APPL.39674/2016 VIVEK ENTERPRISES COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 10004/2016, C.M. APPL.39682/2016 UNITED SURGICAL INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10005/2016, C.M. APPL.39683/2016 ALLIED ELECTRICALS COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10007/2016, C.M. APPL.39685/2016 NAKODA PRINT & ARTS COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10009/2016, C.M. APPL.39688/2016 RMCO AUTO ACCESSORIES COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10077/2016 M/S N.G. ENGINEERING COMPANY W.P.(C) 10078/2016 M/S RAJ KAMAL FAIR LUBE CO.

W.P.(C) 10080/2016, C.M. APPL.39952/2016 SUNSARA PAPERS COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 10087/2016, C.M.APPL.39961/2016 HIMANKPACKAGING CORPORATION COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10090/2016, C.M. APPL.39964/2016 YASHITA PRINT-O -PACK PVT. LTD.

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10091/2016 RAM PERSHAD BISHAN SARUP COMMISSIONER OF VALUE ADDED TAX & ANR.

W.P.(C) 10120/2016, C.M. APPL.40110/2016 S .A. B. SAI ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10123/2016, C.M. APPL.40112/2016 SISKA SHOES AND ASSESSORIES COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 10139/2016, C.M. APPL.40163/2016 JAI AMBEY FUMITURES COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10140/2016, C.M. APPL.40165/2016 JAI MAA FURNITURE

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10142/2016 M/S N.G. ENGINEERING COMPANY W.P.(C) 10154/2016, C.M. APPL.40191/2016 VANSH ELECTROMECHANICAL DEVICES (P) LTD.

COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 10251/2016, C.M. APPL.40460/2016 FELDER BROADBAND SYSTEMS COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 10256/2016, C.M. APPL.40464/2016 HARE KRISHNA TRADING COMPANY COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 10258/2016, C.M. APPL.40466/2016 SAHNI HARDWARE COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 10260/2016, C.M. APPL.40467/2016 S.A.B. SAI ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10264/2016 CHANCHAL LITES COMMISSIONER OF TRADE & TAXES ..... Respondent

W.P.(C) 10267/2016, C.M. APPL.40473/2016 KUNDALIA POLYMERS PRIVATE LIMITED ..... Petitioner COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10268/2016, C.M. APPL.40474/2016 SHIVA HARDWARE STORE COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10269/2016, C.M. APPL.40475/2016 MEHNGA RAM GIAN CHAND COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10270/2016, C.M. APPL.40477/2016 CLASSIC POLYMERS COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 10271/2016, C.M. APPL.40478/2016 DINESH SANITARY STORE COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10299/2016 SHIV SHAKTIMETALS PVT. LTD.

COMMISSIONER OF TRADE & TAXES ..... Respondent W.P.(C) 10308/2016 RAINBOW INDUSTRIES INDIA COMMISSIONER OF TRADE & TAXES ..... Respondent W.P.(C) 10309/2016 BHAVYA TRADING CORP

COMMISSIONER OF TRADE & TAXES ..... Respondent W.P.(C) 10315/2016, C.M. APPL.40576/2016 ROYAL PRINTERS COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10320/2016, C.M. APPL.40593/2016 K.C.ART GLASS COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10326/2016 BASANT LAL ART COMMISSIONER OF VAT & ANR.

W.P.(C) 10335/2016 BASANT LAL INTERNATIONAL COMMISSIONER OF VAT & ANR.

W.P.(C) 10336/2016, C.M. APPL.40633/2016 ASIAN BEARING CO.

COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10337/2016 BASANT LAL ART COMMISSIONER OF VAT & ANR.

W.P.(C) 10363/2016 BASANT LAL ART COMMISSIONER OF VAT & ANR.

W.P.(C) 10415/2016 VAISHANAVI METALS COMMISSIONER, TRADE & TAXES, & ANR. ..... Respondents W.P.(C) 10416/2016 BASANT LAL INTERNATIONAL COMMISSIONER OF VAT & ANR.

W.P.(C) 10509/2016 COSMIC XPERTS COMMISSIONER OF VALUE ADDED TAX ..... Respondent W.P.(C) 10511/2016, C.M. APPL.41218/2016 SAB ENTERPRISES COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents W.P.(C) 10574/2016, C.M. APPL.41472/2016 KUNJ BIHARI ENTERPRISES COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 10632/2016 NIRWAN INDUSTRIES COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 11567/2016 M/S SKT ENTERPRISES W.P.(C) 11568/2016 M/S RRK TRADING .CORPORATION

W.P.(C) 11570/2016 BAJAJ INTERNATIONAL W.P.(C) 11621/2016 MAYANK PLASTIC COMMISSIONER OF TRADE & TAXES ..... Respondent W.P.(C) 11662/2016 SUNRISE OVERSEAS COMMISSIONER OF VALUE ADDED TAX ..... Respondent W.P.(C) 11418/2016 SWASTIK POLYMERS COMMISSIONER OF TRADE & TAXES & ANR...... Respondent W.P.(C) 11419/2016 SKT ENTERPRISES W.P.(C) 11434/2016 RRK TRADING CORPORATION W.P.(C) 11683/2016, C.M. APPL.46052/2016 S.S. PACKAGING INDUSTRIES

COMMISSIONER, TRADE AND TAXES & ANR...... Respondents W.P.(C) 11698/2016 M/S. INDIAN OVERSEAS COMMERCIAL CO. ..... Petitioner COMMISSIONEROF DELHI VALUE ADDED TAX AND ANR. ...... Respondents W.P.(C) 11699/2016, C.M. APPL.46082/2016 NITIN INTERNATIONAL INC.

COMMISSIONER, TRADE AND TAXES & ANR...... Respondents W.P.(C) 11701/2016, C.M. APPL.46084/2016 SINKWELL DRILLCO PVT. LTD COMMISSIONER, TRADE AND TAXES & ANR...... Respondents W.P.(C) 9928/2016, C.M. APPL.39477/2016 GANDHI STORE INDIA COMMISSIONER, TRADE AND TAXES & ANR...... Respondents W.P.(C) 10079/2016, C.M. APPL.39951/2016 KUNDAN STEELS COMMISSIONER, TRADE AND TAXES & ANR...... Respondents W.P.(C) 10125/2016 M/S. RAJ KAMAL FAIR LUBE CO.

COMMISSIONER OF DELHI VALUE ADDED TAX AND ANR. ...... Respondents W.P.(C) 11840/2016, C.M. APPL.46782/2016 KUREX ELECTRONICS

COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 11841/2016, C.M. APPL.46668/2016 KHANNA ELECTRICAL INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 11854/2016, C.M. APPL.46809/2016 KRISHMA CABLES COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 11855/2016, C.M. APPL.46810/2016 AIRO AUTO INDUSTRIES COMMISSIONER, TRADE & TAXES & ANR...... Respondents W.P.(C) 11857/2016, C.M. APPL.46814/2016 KWALITY METAL STEEL INDIA OVT LTD COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 11862/2016 M/S ELEGANT ENTERPRISES PROPRIETOR SH. KUNAL SETH W.P.(C) 11837/2016, C.M. APPL.46666/2016 SUPREME TRADING CO.

COMMISSIONER OF TRADE & TAXES & ANR...... Respondents W.P.(C) 11839/2016, C.M. APPL.46667/2016 KE PLUGS & WIRES COMMISSIONER, TRADE & TAXES & ANR...... Respondents

Through: Sh. Ruchir Bhatia, Advocate, for petitioner, in Item Nos.1, 3, 4, 5, 19, 21, 31, 32, 33, 35, 46, 48, 49, 53, 54, 56, 65, 68, 69, 71, 75, 76, 85, 98, 99,103, 104, 105, 110 Sh. Virag Tiwari, Sh. K.J. Bhat and Sh. Nitin Gulati, Advocates, for petitioners, in Item Nos.6, 13, 96.

Sh. Gajanand Kirodiwal and Sh. Saarthak Bansal, Advocates, for petitioner, in Item No.14 Sh. Nitin Gulati, Advocate, for petitioner, in Item Nos.18, 20, 47, 58, 59, 67, 79 Sh. Vasdev Lalwani, Sh. S.C. Jain and Sh. Rohit Gautam, Advocates, for petitioner, in Item No.22,27, 28, 77, 78, 80, 81, 83 Sh. Raj. K. Batra, Sh. Rajesh Jain and Sh. Kapil Chaudhary, Advocates, for petitioner, in Item No.29, 34, 39, 41, 45, 52, 57, 61, 62, 64, 70 Sh. Vineet Bhatia, Sh. Chanderkant and Sh. Saket Grover, Advocates, for petitioner, in Item No.55, 66, 72, 73, 74 & 92.

Sh. S.K. Khurana, Advocate, for petitioner, in Item No.63 Sh. Biswajeet, Advocate, for petitioner, in Item No.82.

Sh. Vardaan Dhawan, Advocate, for petitioner, in Item No.84 Sh. S.K. Khurana, Advocate, for petitioner, in Item Nos.86, 87.

Sh. Gautam Narayan, ASC with Sh. R.K. Iyer, Advocates, for respondents, in Item Nos.1-2, 6, 9, 16, 19, 20, 21, 22, 24, 25, 26, 32, 33, 34, 35, 39, 44, 45, 46, 49, 53, 54, 56, 58, 59, 65, 66, 67, 68, 71 Sh. Satyakam, ASC, GNCTD, for respondents, in Item Nos.1, 2, 3, 4, 5, 6, 7, 8, 9, 10, , 11, 12, 13, 14, 15, 16, 17, 18, 20, 21, 22-38, 40-43, 47-48, 5052, 57, 60-64, 69-70, 72-73, 75-76, 79, 84-85, 87, 96, 98, 99, 101 & 102.

Sh. Anuj Aggarwal, ASC with Ms. Deboshree Mukherjee, Advocates, for respondents, in Item No.3-5, 13-14, 31, 55, 74, 77-78, 80-83, 86, 91 & 93.

Sh. A.K. Babbar, Sh. Surinder Kumar, Sh. Atul Babbar, Ms. Ruchi Babbar, Ms. Amita Babbar, Sh. Bharat Tripathi, Sh. Sushil Gaba, Sh. Bharat Tripathi and Sh. Promod Kumar Jain, Advocates, for petitioner, in Item Nos.2, 7-9, 10, 11, 12, 13, 15, 16, 17, 23, 24-26, 30, 36-38, 40, 42-44, 50-51, 60, 97.

Sh. Peeyosh Kalra, ASC with Sh. Shiva Sharma, Advocate, for VAT Dept. in Item Nos. 88, 89, 94 & 95, 97, 100.

Sh. Peeyosh Kalra, ASC with Ms. Sona Babbar, Advocate, for respondent, in Item No.105, 110 Sh. Gautam Narayan, ASC with Sh. R.A. Iyer, Advocate, for respondents, in Item Nos.90 and 92. Sh. Sumit Kumar Batra, Advocate, for petitioner, in Item No.100, 101 Sh. Bharat Kumar Tripathi, Advocate, for petitioner, in Item No.102 Sh. Siddhartha Shankar Ray, Advocate, for respondent, in Item No.103.

Sh. Nitin Gulati, Advocate, for petitioner, in Item No.106.

Sh. Shadan Farasat and Sh. Ahmed Said, Advocates, for respondent, in Item No.106.

Sh. S.K. Khurana, Advocate, for petitioner, in Item No.107 Sh. Siddharth Dutta, Advocate, for respondent, in Item Nos. 107 and 108.

Sh. A.K. Babbar, Sh. Surendra Kumar, Sh. Atul Babbar, Sh. Bharat Tripathi and Ms. Amita Babbar, Advocates, for petitioner, in Item No.108. Sh. Varun Nishchal, Advocate, for respondent, in Item No.109.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI MR. JUSTICE S. RAVINDRA BHAT % The writ petitions are allowed. For detailed decision, the judgment dated 19.01.2017 in W.P.(C) 10701/2016 may be referred to. S. RAVINDRA BHAT (JUDGE) NAJMI WAZIRI (JUDGE) JANUARY 19, 2017