MULTIPLE EXPORTS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) These two Special Civil Applications were heard along with a batch of Tax Appeals [being Tax Appeal No. 1153 of 2011 and analogous matters] involving selfsame question that has arisen herein. Those Tax Appeals have, however, been disposed of by CAV judgment dated September 28, 2012.

(2.) We propose to dispose of these two Special Civil Applications by this separate judgment.

(3.) The facts giving rise to filing of these applications may be summed up thus:-