INTERGLOBE AVIATION LIMITED Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) These three writ petitions have been filed by M/s Interglobe Aviation Limited having its Registered Office at Central Wing, G Floor, Thapar House, 124, Janpath, New Delhi through Authorized Signatory, (hereinafter shall be referred to as 'the petitioner-company') with the prayer that the orders dated 24.02.2010 (Annexure P-13 in Writ Petitions No.7130/2010 and 7128/2010 and Annexure P-12 in Writ petition No.7129/2010), by which its applications for refund of Value Added Tax were rejected, be quashed and set aside, and a mandamus be issued to the respondent- Commercial Taxes Department of the Government of Rajasthan, to refund to petitioner-company unduly collected amount Value Added Tax of Rs.85,20,747/- for the period from 06.0.01.2007 to 31.03.2007 in Writ Petition No.7129/2010 for the assessment year 2006-2007, Rs.4,12,30,035 for the period from 01.04.2008 to 18.01.2009 in Writ Petition No.7130/2010 for the assessment year 2007-2008, and Rs.6,11,37,585/- from the period from 01.04.2007 to 05.01.2008 and from 25.02.2008 to 31.03.2008 in Writ petition No.7128/2010 for assessment year 2008-2009.

(2.) Since common questions of law and facts were involved in all these matters, they were heard together and are being decided by this common judgment.

(3.) The petitioner-company is a public limited company registered under the Companies Act, 1956. It is engaged in the business of civil aviation. Its registration certificate authorizes it to sale aerated water, cookies, cashew nuts, juices, sandwiches, health bar, confectionery, tea and coffee. Petitioner-company filed three different applications respectively for assessment years 2006-2007, 2007-2008 and 2008-2009 before the Commercial Taxes Officer, Commercial Taxes Department, Circle-C, Ward II, Jaipur, under Section 53(1) of the RVAT Act, for grant of refund. In the applications, it was inter-alia pleaded by the petitioner-company that it is a registered dealer under the Rajasthan Value Added Tax, 2003 and Central Sales Tax Act, 1956, having its principal place of business in Rajasthan at Sanganer Airport, Sanganer, Jaipur.