MRF LIMITED Vs. COMMISSIONER OF TRADE AND TAXES

JUDGEMENT

(1.) These two appeals filed under Section 81 of Delhi Value Added Tax Act, 2004 ("DVAT Act", for short) seek to assail similar orders passed on 30.07.2014 and 04.08.2014 by Appellate Tribunal: Value Added Tax, Delhi ("the Tribunal", for short) in the matter of assessment of the appellant company (hereinafter referred to as "the assessee") respecting the levy of sales tax for different Assessment Years (AY), starting with 1992-93 and ending with 2004-05. In addition to the Central Sales Tax Act, 1956, reference has also been made to the law contained in the Delhi Sales Tax Act, 1975, which was in vogue during the relevant periods prior to its repeal in terms of Section 106 of DVAT Act w.e.f. 01.04.2005. It may be added here that notwithstanding the said repeal, the remedies available under the Delhi Sales Tax Act, 1975 continue to be available in terms of the savings clause also contained in Section 106 of DVAT, albeit through the machinery created by the new law.

(2.) While issuing notice on these appeals, the questions of law raised were noted in the common order passed on 06.01.2015. On the basis of hearing held on 14.01.2015, while admitting these appeals, the following questions of law were formulated for consideration:-

(3.) The Sales Tax Appeal No. 1/2015 relates to AYs 1992-93, 1993-94 and 1999-2000. The appeal arises out of the judgment of the Tribunal rendered on 30.07.2014 in Appeal nos. 111-115/ATVAT/04-05 for the said three assessments. Sales Tax Appeal No. 2/2015 pertains to the remaining assessments and is directed against the order dated 04.08.2014 passed by the Tribunal, commonly for Appeal Nos. 952-955/ATVAT/10-11 for the corresponding period.