USHA MARTIN LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) This present batch of writ petitions involve identical questions of law and facts and are decided together by this common order. Writ Petitions, being W.P.(T) No. 2153 of 2020 relates to Assessment Year 2009-10, W.P.(T) No. 2148 of 2020 relates to Assessment Year 2010-11, W.P.(T) No. 2157 of 2020 relates to Assessment Year 2011-12, W.P.(T) No. 2019 of 2020 relates to Assessment Year 2012-13 and W.P.(T) No. 2273 of 2020 relates to Assessment Year 2013-14. Common Appellate Order dtd. 20/1/2015 has been passed pertaining to the Assessment Years 2009-10, 2010-11 and 2011-12 and common Revisional Order has been passed by Commercial Taxes Tribunal also in respect of the aforementioned Assessment Years. With respect to the Assessment Years pertaining to 2012-13 and 2013-14, learned Commercial Taxes Tribunal and learned Appellate Court have passed respective separate orders. Challenge in the present writ applications relates to the orders passed by Commercial Taxes Tribunal which are all dtd. 29/1/2020 passed in Revision Petitions Nos. JR (ED) 106/2015, JR (ED)107/2015, JR(ED)108/15, JR(ED) 109/15 and JR (ED) 40/2017 for the periods 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively.

(3.) With the consent of the parties, Writ Petition bearing W.P.(T) No. 2018 of 2020 pertaining to the Assessment Year 2012-13 has been treated as the lead matter and since the facts in all the writ petitions are common and identical, the facts pertaining to W.P.(T) No. 2018 of 2020 is enumerated hereinafter which would govern the other writ petitions also. Factual Matrix