LINDE INDIA LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Since both the writ petitions arises out of a common order passed by the Commercial Taxes Tribunal, Jharkhand as such, they are taken up together and disposed of by this common order.

(2.) The writ application being W.P.(T) No. 3022 of 2017 has been preferred by the petitioner-company for quashing/setting aside the order dated 24.03.2017 for the assessment year 2008-09 whereas W.P.(T) No. 3172 of 2018 pertains to the assessment year 2009-10, passed in Revision Case No. JR.82 of 2012 and Revision Case No. JR.83 of 2012 respectively by the Commercial Taxes Tribunal, Jharkhand wherein order dated 30.10.2012 passed by the Commissioner of Commercial Taxes, Jharkhand has been confirmed.

(3.) The Case of the Petitioner is that the Petitioner-Company is engaged in production and supply of gases like, Oxygen, Nitrogen and Argon gases for industrial and medical use and the present writ petitions relate to one of its manufacturing unit situated at Jamshedpur in the State of Jharkhand. The petitioner, pursuant to two separate agreements vide agreements dated 3rd June, 1996 and 28th June 2002, established two units for meeting the requirement of continuous supply of Oxygen, Nitrogen and Argon gases to Tata Steel Ltd. Under the aforesaid agreements entered by the petitioner with Tata Steel Ltd., petitioner was required to install and operate its own air separation plant and ancillary equipments for supply of Oxygen, Nitrogen and Argon gases to Tata Steel Ltd. which is engaged in manufacturing of Iron and Steel products, having its works situated at Jamshedpur in the State of Jharkhand and having requirement of continuous supply of aforesaid industrial gases for enhancing the performance of its blast furnace producing hot metal, steel melting shops producing steel, etc.