DELPHI AUTOMATIVE SYTEMS P LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Challenge in this writ appeal is to the order of the writ court dated 21.12.2017 made in W.P. No.33485 of 2017, by which, the writ court, dismissed the writ petition as not maintainable, with liberty to the appellant herein/writ petitioner, to file an appeal as against the impugned order, on or before 12.01.2018 and that if such appeal is filed within the said date, the appeal shall not be rejected on the ground of limitation.

(2.) The facts of the case of the appellant, are that M/s.Delphi Automative Systems P Ltd., is a registered dealer on the files of the Commercial Taxes department since 2009 having its Registered Office at Mumbai. It is engaged in manufacture and supply of customized Automotive Systems, namely electronics and safety parts for various automobile customers. For manufacturing customized automotive components, purchases raw materials (i) locally from registered dealers, (ii) inter-State and (iii) import.

(3.) All the purchases so made are accounted for, in the regular books of accounts maintained by the appellant, in the course of its business. Movement of goods is accounted for by way of inward receipt from the point of entry to the point of factory for manufacture. After manufacture, the output that arises out of the use of raw materials purchased by way of intra-state, inter-state and import, are accounted for, in the books of accounts and sold to the respective customers, locally, as well as inter-state. Monthly returns are filed disclosing the sales and tax is paid based on the sale of the said goods.