M/S. NATIONAL BUILDING CONSTRUCTION CORPORATION LIMITED, A GOVERNMENT OF INDIA ENTERPRISE AND A COMPANY WITHIN THE MEANING OF THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT N.B.C.C. BHAWAN, LODHI ROAD, NEW DELHI Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) These writ petitions have been preferred for different financial years. The details of writ petitions and the financial years are as under:

(2.) It is contended by the learned counsel appearing for the petitioner that the petitioner in all the aforesaid writ petitions is a Central Government Company and it is not selling any item and, therefore, it is not liable for tax under Jharkhand Value Added Tax Act, 2005 (for the sake of brevity hereinafter to be referred to as the Act, 2005 ).

(3.) Despite these facts, the petitioner applied under Sec. 58 of the Act, 2005 to be read with Rule 12(5) of the Jharkhand Valued Added Tax Rules, 2006 for composition of tax and file quarterly returns in the format in accordance with the Rules, 2006. Unnecessarily, the petitioner has invited trouble for making payment of Value Added Tax @ 2% of the total turn over. The amount of several crores have been paid by the petitioner to the respondent-State as Jharkhand Value Added Tax.