NUMALIGARH REFINERY LTD. Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. V. Lakshmikumaran, learned senior counsel assisted by Mr. Y. Aldak and Mr. B. Sharma, learned counsel for the petitioner. Also heard Mr. D. Saikia, learned senior counsel assisted by Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation for the respondents.

(2.) The petitioner in both these petitions is the same and the issue raised is also the same inasmuch as the similar judgments dated 07.12.2015 passed by the Assam Board of Revenue, Guwahati ("Revenue Board" for short) in case Nos.31SRA/15 and 59STA/15 is assailed in these two petitions. Hence, both these petitions are taken up together, heard and disposed of by this common order.

(3.) The brief factual matrix is that the appellant is a company incorporated under the Companies Act. It is a registered dealer under the Assam Value Added Tax Act, ("VAT Act" in short), Central Sales Tax Act and Assam Entry Tax Act ("Entry Tax Act" for short). The petitioner is engaged in the business of refining crude oil procured from M/s Oil India Ltd. and M/s ONGC Ltd. through the installed pipelines.