VOLTAS LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As the issues raised in all the captioned writ applications are the same, those were heard analogously and are being disposed of by this common judgment and order. For the sake of convenience, the Special Civil Application No. 10531 of 2019 is treated as the lead matter.

(2.) By this writ application under Article 226 of the Constitution of India, the writ applicant, a public limited company, has prayed for the following reliefs:

(3.) The writ application at hand concerns the assessment period 1994-95. As the controversy in the case at hand is in a narrow compass, we may straightway go to the order passed by the Gujarat Value Added Tax Tribunal at Ahmedabad (for short "the Tribunal") in the Second Appeals preferred by the writ applicant. The Second Appeals were preferred by the writ applicant before the Tribunal against the orders passed by the Joint Commissioner of commercial Tax. The operative part of the order passed by the Tribunal while allowing all the Second Appeals preferred by the writ applicant is as under: