VOLTAS LIMITED Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) SINCE , the issues involved in both the writ petitions are similar in nature, they have been taken up together and a common order is passed.

(2.) HEARD the learned counsels appearing for the parties concerned.

(3.) IT has been further stated that the petitioner had taken the stand that the goods and materials sourced from the vendors, located outside the state of Tamil Nadu, and utilised in the execution of the works contracts inside the State of Tamil Nadu, could not be brought to tax, in view of the deduction available for such amounts, under Section 3(B)(2)(a) of the Tamil Nadu General Sales Tax Act, 1959, in view of the decision of the Supreme Court, in BUILDERS ASSOCIATOIN OF INDIA Vs. UNION OF INDIA AND OTHERS (1973 STC 370). Accordingly, the refund of an amount of Rs.60,91,483.00, paid as tax, which included the tax, surcharge and additional surcharge, had been claimed by the petitioner. However, by an order of assessment, dated 13.3.2000, relating to the assessment year 1993-94, the Assessing Authority had rejected the claim of the petitioner.