CHITRAHAR TRADERS REP. BY ITS PARTNER, R. KRISHNAMURTHI AND NEYVELI LIGNITE CORPORATION LIMITED Vs. THE COMMISSIONER OF COMMERCIAL TAXES,

JUDGEMENT

(1.) HEARD the arguments of Mr. C. Natarajan, learned Senior Counsel leading Mr. N. Inbarajan, learned Counsel appearing for the petitioner and Mr. Haja Naziruddin, learned Special Government Pleader (Taxes) representing the respondents and have perused the records.

(2.) M /s Chitrahar Traders, the petitioners in W.P. No. 15072 of 2007, seek to set aside the order dated 16.4.2007 issued by the Commissioner of Commercial Taxes wherein and by which, they were informed that their purchase of Plant and Machineries of Briquetting and Carbonisation [for short, 'B&C] from M/s Neyveli Lignite Corporation Limited [for short, 'NLC'] in an auction sale on 'as -is -where - is basis' and 'no complaint basis' was taxable at 12% under entry 20 of Part - D of the First Schedule to the Tamil Nadu General Sales Act, 1959 [for short, 'TNGST Act'] 1959 together with a Surcharge at 5% on Tax and for a direction to the Commercial Tax Officer to restore the sales tax recovered over and above 4% pursuant to the order of the first respondent dated 04.7.2005.

(3.) IN view of the inter -connectivity between both the writ petitions, they were heard together and are disposed of by a common order.