ASHOK LEYLAND LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE writ petitions in W. P. Nos. 6802 to 6805 of 2004 are filed for the relief of issuance of a writ of certiorari to call for the records on the file of the Tamil Nadu Sales Tax Appellate Tribunal, the fourth respondent in T. A. Nos. 457 of 1997, 456 of 1997 and 353 of 1997 and 47 of 1998 all dated March 12, 1999 confirming the assessment orders of the third respondent in C. S. T. No. 1205/86 -87 dated July 31,1992, C. S. T. No. 1205/86 -87 dated September 16, 1992 (rectification order under Section 55), C. S. T. No. 1205/87 -88 dated December 18, 1996 and C. S. T. No. 1205/88 -89 dated December 12, 1997, respectively, and quash the same to the extent confirmatory of the orders of the third respondent in C. S. T. No. 1205/86 -87 dated July 31, 1992, C. S. T. No. 1205/86 -87 dated September 16, 1992 (rectification order under Section 55), C. S. T. No. 1205/87 -88 dated December 18, 1996 and C. S. T. No. 1205/88 -89 dated December 12, 1997.

(2.) IN the alternative, it is prayed in W. P. Nos. 6802 to 6805 of 2004 for issuance of writ of mandamus to direct respondents Nos. 5 to 19 to transfer to the credit of the second and third respondents, the taxes paid by the petitioner herein on their sales to the respective State Transport Undertakings pursuant to the assessment for the years 1986 -87, 1987 -88 and 1988 -89 in respect of respondents Nos. 6 to 13, 15 and 16, the assessment for the years 1987 -88 and 1988 -89 in respect of respondent No. 17, the assessment for the year 1986 -87 in respect of respondent Nos. 14 and 18 and the assessment for the year 1987 -88 in respect of respondent No. 19.

(3.) INASMUCH as the issue involved in these writ petitions, both on law and facts, is identical, the writ petition in W. P. Nos. 6802 of 2004 is taken up as typical case.