VOLTAS LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) THESE writ petitions having been preferred by same petitioner M/s Voltas Limited and common question of law being involved, they were heard together and are being disposed of by this common judgment.

(2.) FOUR of the writ petitions relate to the assessment years 1985 -86 to 1988 -89, wherein, the petitioner has exhausted all its statutory remedies, such as, appeal, review and revision but being unsuccessful and aggrieved, has preferred these writ petitions. The case numbers and their respective assessment year are as follows:

(3.) FURTHER case of the petitioner is that it manufactures the main refrigeration equipments in its factory at Thane and Dadra (Maharastra), such as, compressors, condensers, evaporators (chillers and colls), packaged air -conditioning units, split unit, reciprocating chillers, centrifugal chillers and vapour absorption machines. Other machineries, as required, are bought out items, such as, air -handling units, pumps, cooling towers, electrical panels, pipes, valves, G.P.sheets, insulation materials, cabling etc.