RENAULT NISSAN AUTOMOTIVE INDIA PVT LTD , REP BY ITS CHIEF FINANCIAL OFFICER Vs. DEPUTY COMMISSIONER-II (FAC)

JUDGEMENT

(1.) Both these writ petitions are filed by the very same petitioner challenging the order of the respondent dated 28.07.2017 in revising the assessment made under Central Sales Tax Act, in respect of the assessment years 2014-15 and 2015-16. The issue involved in both the writ petitions is one and the same and therefore, the facts narrated hereunder are common to both these Writ Petitions.

(2.) The case of the petitioner is as follows:

(3.) A common counter affidavit is filed on behalf of the respondent wherein it is stated as follows: