MRF LTD Vs. DEPUTY COMMISSIONER (CT)

JUDGEMENT

(1.) The prayer sought for in all these writ petitions is identical in the sense that the petitioner has challenged the order passed by the Joint Commissioner (CT), Large Taxpayers Unit in exercise of his revisional powers under Section 54 of the Tamil Nadu Value Added tax Act, 2006 (hereinafter referred to as "the TNVAT Act").

(2.) The petitioner in all these petitions is M/s.MRF Limited (hereinafter referred to as "the assessee"). Since the challenge to the impugned orders is on identical grounds, the writ petitions were heard together and with the consent of the parties, Writ Petition No.4648 of 2017 is taken as the lead case and the facts set out therein are taken up for consideration to decide the writ petitions.

(3.) The assessee is a manufacturer of automobile tyres and tubes and allied products in the State of Tamil Nadu. They also have units in other States and Union Territories in the Country. During the course of its business, the assessee purchased requisite raw-materials either from local registered dealers or by way of import or by way of stock transfer. The assessee is registered as a dealer on the file of the respondent, Large Taxpayers Unit under the provisions of the TNVAT Act and Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act"). The assessee purchases various capital goods to be used in its business by paying applicable VAT on the same. The assessee relies upon Section 19(3) of the TNVAT Act for claiming input tax credit on the VAT paid in respect of the capital goods.