SATYA EXPORTS UNIT Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) As the issue involved in all the cases being one and the same, they are dealt with taking Writ Petition No.19201 of 2020 as a lead petition.

(2.) The Writ Petition came to be filed to declare the action of the 1st respondent in passing the proceedings, dated 20.3.2018 (A.O.No.104417) for the tax period 2013-14 under CST Act, 1956, as arbitrary, contrary to the provisions of Central Sales Tax Act and Section 2(m) and Section 51 of the Special Economic Zones Act, 2005, as without jurisdiction and consequently, to set aside the same.

(3.) The brief facts of the case are as under :