SONY INDIA LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THESE writ petitions in batch are taken up together for disposal, as they raise common questions.

(2.) M/s Sony India Limited, Chennai is the petitioner in W. P. Nos. 17424 and 17425 of 2003. It is a registered dealer under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (for short, 'tngst Act') and is an assessee on the file of the Commercial Tax Officer, Egmore-II Assessment Circle, Chennai. According to the petitioner, it is a fully owned subsidiary of M/s Sony Corporation of Japan and is engaged in the manufacture and sale of colour television sets, audio products and other consumer electronic products. It inter alia imports and sells LCD projectors, handy cameras, projection televisions, some models of car stereos and high-end audio systems. It imports the above goods from abroad at New Delhi and Mumbai and the imported goods are packed in accordance with the Weights and Measures Rules affixing MRP stickers, etc. , and are despatched to a network of branch offices/warehouses located in various parts of India.

(3.) M/s Nokia India Private Limited, Chennai is the petitioner in W. P. Nos. 16825 and 16826 of 2003. It is a registered dealer under the provisions of the TNGST Act and is an assessee on the file of the Commercial Tax Officer, Anna Salai-III Assessment Circle, Chennai. According to the petitioner, it is engaged in the business of importing and selling handsets of cellular phones from abroad at New Delhi and from New Delhi, the handsets are despatched to a network of branch offices/warehouses located in various parts of India. The handsets imported at Delhi are also stock transferred to the branch/warehouse of the petitioner at Chennai for sales within the State of Tamil Nadu.