Commissioner Of Trade & Taxes, Delhi v. Super Agencies

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 07.03.2019

Pronounced on: 01.05.2019 + ST.APPL. 5/2017, C.M. Appl. No. 36948/2017, 36950/2017 COMMISSIONER OF TRADE & TAXES, DELHI ..... Petitioner versus SUPER AGENCIES ..... Respondent + ST.APPL. 6/2017 COMMISSIONER OF TRADE & TAXES DELHI ..... Petitioner versus M/S INGRAM MICRO INDIA LTD ..... Respondent + VAT APPEAL 16/2016, C.M. Appl. No. 29580/2016 M/S HANS RAJ OM PAKASH ..... Appellant versus COMMISISONER TRADE & TAXES & ANR.

..... Respondent + VAT APPEAL 17/2016 LARSEN & TOUBRO LTD.

..... Appellant versus COMMISSIONER OF TRADE & TAXES ..... Respondent + VAT APPEAL 18/2016 LARSEN & TOUBRO LTD.

..... Appellant versus COMMISSIONER OF TRADE & TAXES ..... Respondent + VAT APPEAL 19/2016, C.M. Appl. No. 31746/2016 GE INDIA INDUSTRIAL PVT LTD ..... Appellant versus COMMISSIONER OF TRADE AND TAXES DELHI..... Respondent + VAT APPEAL 20/2016, C.M. Appl. No. 31751/2016 SCHNEIDER ELECTRIC INDIA PVT LTD ..... Appellant versus

COMMISSIONER OF TRADE AND TAXES DELHI..... Respondent + VAT APPEAL 21/2016, C.M. Appl. No. 32217/2016 VIKAS TRADING CO.

..... Appellant versus THE COMMISSIONER, VALUE ADDED TAX & ANR.

..... Respondents + VAT APPEAL 28/2016, C.M. Appl. No. 36478/2016 SUPER AGENCIES ..... Appellant versus COMMISSIONER OF TRADE & TAXES ..... Respondent + VAT APPEAL 15/2017 COMMISSIONER OF TRADE & TAXES, DELHI..... Appellant versus M/S LARSEN AND TOUBRO LTD.

..... Respondent Counsel for the petitioner:

Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Advocates in VAT. APPEAL 19/2016 & 20/2016 Mr. Satyakam, ASC for Govt. of NCT of Delhi of Delhi, in ST.APPL.1/2017, 5/2017 & 6/2017;

VAT.

APPEAL.17/2016, 18/2016, 20/2016, 2/2016, 28/2016 & 15/2017.

Mr. Sumit K. Batra, Mr. Nikhil Gupta, Advocate for appellant in VAT. APPEAL 21/2016.

Mr. Anant Gupta, Mr. Sameer Jain, Advocate for appellant in VAT. APPEAL 28/2016.

Mr. Virag Tiwari, Advocate for appellant - Larsen & Toubro Ltd., in Item VAT. APPEAL 17/2016, 18/2016 & 15/2017.

Mr. Gautam Narayan, ASC for Govt. of NCT of Delhi of Delhi with Ms. Mahamaya Chatterjee, Advocates in VAT. APPEAL 16/2016 & 19/2016 Mr. A.K. Babbar, Mr. Surender Kumar, Advocate in VAT. APPEAL 16/2016

Counsel for the respondent:

Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Advocates in ST. APPL.1/2017.

Mr. Satyakam, Advocate for the Revenue

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN MR. JUSTICE S. RAVINDRA BHAT % 1.

VAT. APPEALS 16/2016, 17/2016, 18/2016, 19/2016, 20/2016, 21/2016 and 28/2016 are allowed. ST. APPL. 1/2017, 5/2017, 6/2017 & VAT. APPEAL 15/2017 are dismissed. There shall be no order on costs. 2.

For detailed judgment, the decision dated 01.05.2019 in ST. APPL.1/2017 may be referred to.

S. RAVINDRA BHAT (JUDGE) PRATEEK JALAN (JUDGE) MAY 1, 2019