ABB LIMITED Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) REPORTABLE/- By way of the instant writ petition, the petitioner has sought the following relief:

(2.) CONTEXTUAL facts of the case, in nub, depict that the petitioner M/s. ABB LIMITED is a company registered under the Companies Act and engaged in the business of sale and supply of electronic and electrical goods used in all type of industries including power generation and transmission. It is also undertaking contracts regarding the electrical and electronic installations. The petitioner - company has invoked the writ jurisdiction of this Court as huge demand of Rs. 113,82,18,740/- has been created by respondent no.3 against the company without jurisdiction and by an order, which is ante dated and time barred. It is averred that the petitioner received contracts from various companies for supply of goods in the course of inter-state trade and commerce. Pursuant to the said contracts, the petitioner company made sales in the course of subsequent inter-state trade and commerce being covered under Section 3(b) and Section 6(2) of CST Act to the said companies disclosing sale in the VAT/CST returns filed under the provisions claiming exemption in accordance with the provisions of CST Act. He submitted all the required documents, declaration forms, WCT, TDS Certificate, input tax, verification certificate and the replies before the Assessing Officer, but despite there being all documents and law in his favour, the respondent no.3 sans considering them passed an arbitrary order disallowing the exemption claimed on the subsequent inter-state sale by converting it to a local sale transaction and led additional tax, interest and penalty vide impugned order dated 30th September, 2010. Being aggrieved by the said assessment order, the petitioner has assailed the impugned order dated 30th September, 2010 passed by the respondent no.3 on the following grounds:

(3.) SIMILARLY, in the case of Mariamma Roy Versus Indian Bank and others reported in (2009) 16 Supreme Court Cases 187, the Hon'ble Apex Court observed as under:-