MRF LIMITED Vs. DY. COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) All the above Sales Tax References are concerning the same parties, M/s. MRF Limited but for different accounting years, i.e., 1995-1996, 1996-97, 1998-1999, 1999-2000, 2000-2001, 2001-2002 respectively.

(2.) Since in all of them, the facts are identical and they give rise to the same legal proposition, we with the consent of the parties considered it convenient to take them up together.

(3.) We have heard Sh. Pranav Kohli, senior counsel assisted by Sh. Arun Dev Singh, learned counsel for the assessee and Sh. D.C.Raina, Advocate General assisted by Sh. K.D.S.Kotwal, learned counsel for the respondents.