AUROBINDO HIGHWAY SERVICES Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) These appeals filed under Sec. 27 of the Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as 'MVAT Act') impugn orders passed by the Maharashtra Sales Tax Tribunal (hereinafter referred to as 'the Tribunal') by which appellants were held liable to pay MVAT. Each appellant received various demands.

(2.) Appellant in MVAT Appeal No.8 of 2015, Aurobindo Highway Services (hereinafter referred to as 'AHS'), is a sole proprietory business of one Jirankalgi. AHS runs a petrol pump and also owns tank trucks (hereinafter referred to as 'Tankers'). The tankers were registered with the Regional Transport Authority (RTO) in the name of appellant. AHS also holds Goods Carriage Permit under the Motor Vehicles Act. AHS renders services to oil companies like Hindustan Petroleum Corporation Limited (hereinafter referred to as 'HPCL') by giving on hire these tankers. AHS has filed four appeals being MVXA/8/2015, MVXA/12/2015, MVXA/29/2015 and MVXA/15/2015 pertaining to Financial Year 2006-2007, 2008-2009, 2005-2006 and 2007-2008, respectively. MVXA/15/2015 filed by AHS is not listed but by consent is also taken up for final hearing. Facts are identical in as much as issue is the same and agreement was with HPCL on same terms and conditions. Also, common questions of law has been framed in MVXA/8/2015, MVXA/9/2015, MVXA/11/2015, MVXA/12/2015 and MVXA/13/2015.

(3.) HPCL had issued a notice inviting tender for transportation of bulk petroleum products (white oil) by road Ex Pakni Depot ' Tender No.WZ/IND/MH/POL/BULK/2005-08. AHS had submitted a bid and by a work order dtd. 5/5/2006, AHS was awarded the contract for transportation of bulk petroleum products by road Ex Pakni Depot from the point at Pakni. The contract was from 1/9/2005 for a period of two years with a provision to extend by one more year as per the terms and conditions of the agreement at the sole discretion of HPCL. The rates applicable were (a) local delivery within 39 kms Return to Depot (hereinafter referred to as 'RTD') Rs.90.77 per KL per KM, (b) outstation delivery beyond 39 kms RTD within State Rs.116.98 paise per KL per KM, (c) delivery to adjoining States Rs.116.98 paise per KL per KM and (d) delivery to other than adjoining States Rs.118.98 paise per KL per KM. Escalation on account of increase in retail price of high speed diesel (hereinafter referred to as 'HSD') was also provided for. AHS was to provide and allot three tankers and also furnish security deposit of Rs.1.00 lakh per tanker subject to a maximum of Rs.5.00 lakhs. This was furnished. AHS was told to sign a contract on accepting the work order. AHS accepted the work order and signed an agreement dtd. 26/6/2006 with HPCL.