PJSC STROYTRANSGAZ Vs. ASSISTANT COMMISSIONER (CT), VMU-II

JUDGEMENT

(1.) Since common issues of law and fact arise in these writ petitions, they are being disposed of together. Heard Sri S. Narendra Cherry, counsel for the petitioner and Sri Venkatadri, Special Government Pleader for Commercial Taxes in both cases.

(2.) With the consent of both sides, the writ petitions are being disposed of at the stage of admission.

(3.) The petitioner in both these cases is a public joint stock company set up under the laws of Russia. It is engaged in the business of construction of oil and gas pipelines of varying diameters. It was awarded in 2006 the work of construction of the 48" diameter pipeline for transportation of natural gas by M/s. Reliance Gas Transport Infrastructure Limited from Kakinada in Andhra Pradesh to Bharuch in Gujarat, to construct associated facilities like dispatch compressor stations, intermediate compressor stations, main line valve stations and tap of stations.