LARSEN AND TOUBRO LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) ALL these petitions, 52 in numbers, are filed by the same petitioner namely M/s Larsen & Toubro. The entire batch relates to the assessment year 2008 -09 wherein the orders passed under Delhi Value Added Tax, 2004 (hereinafter referred to as the DVAT Act) read with Delhi Value Added Tax Rules, 2005 (in short "the DVAT Rules') are questioned. The composition of these 52 writ petitions is as follows: -

(2.) A gist of various petitions narrated herein above would disclose that primarily two issues arise for consideration namely;

(3.) THE reasons stated in this order disclosed that as per Rule 3(2) where the amount of charges towards labour, service and other like charges are not ascertainable from the books of accounts of the dealer, the amount of such charges shall be calculated, at the rate of 25% of the total value of contract in respect of civil work. But in the original default assessment, 25% was allowed on labour, service and other like charges. This was, according to the adjudicating authority, a mistake apparent on the face of the record and to this extent, the rectification was allowed.