TECHNICAL STAMPINGS AUTOMOTIVE LTD Vs. DEPUTY COMMERCIAL TAX OFFICER SRIPERUMBUDUR ASSESSMENT CIRCLE VARADARAJAPURAM

JUDGEMENT

(1.) THE writ petitions are filed by one and the same company. In the first writ petition (W. P. No. 18273 of 2006), the challenge is to the order dated 31. 3. 2006 passed by the first respondent, i. e. , Deputy Commissioner Tax Officer, Sriperumbudur Assessment Circle and he seeks to set aside the same insofar as it has denied deferral of sales tax at turnover of Rs. 8,12,27,823/- relating to sale of steel scrap made by the petitioner from their unit located at SIPCOT, Irungattukottai.

(2.) THE second writ petition (W. P. No. 18274 of 2006) challenges the order dated 31. 3. 2006 so far as denying deferral sales tax of Rs. 14,15,36,795/- being the turnover relating to sale of steel scrap made by the petitioner in their factory located at SIPCOT, Irungattukottai.

(3.) ON notice from this court, on behalf of the first respondent, a common counter affidavit, dated 10. 10. 2007 has been filed. ON behalf of the third respondent SIPCOT, a common counter affidavit dated 8. 2. 2012 has also been filed.