Full Judgment Text
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: 07.03.2019
Pronounced on: 01.05.2019
+ ST.APPL. 5/2017, C.M. Appl. No. 36948/2017, 36950/2017
COMMISSIONER OF TRADE & TAXES, DELHI ..... Petitioner
versus
SUPER AGENCIES
..... Respondent
+ ST.APPL. 6/2017
COMMISSIONER OF TRADE & TAXES DELHI ..... Petitioner
versus
M/S INGRAM MICRO INDIA LTD ..... Respondent
+ VAT APPEAL 16/2016, C.M. Appl. No. 29580/2016
M/S HANS RAJ OM PAKASH ..... Appellant
versus
COMMISISONER TRADE & TAXES & ANR. ..... Respondent
+ VAT APPEAL 17/2016
LARSEN & TOUBRO LTD. ..... Appellant
versus
COMMISSIONER OF TRADE & TAXES ..... Respondent
+ VAT APPEAL 18/2016
LARSEN & TOUBRO LTD. ..... Appellant
versus
COMMISSIONER OF TRADE & TAXES ..... Respondent
+ VAT APPEAL 19/2016, C.M. Appl. No. 31746/2016
GE INDIA INDUSTRIAL PVT LTD ..... Appellant
versus
COMMISSIONER OF TRADE AND TAXES DELHI..... Respondent
+ VAT APPEAL 20/2016, C.M. Appl. No. 31751/2016
SCHNEIDER ELECTRIC INDIA PVT LTD ..... Appellant
versus
ST. APPL.5/2017 & connected matters Page 1 of 3
COMMISSIONER OF TRADE AND TAXES DELHI..... Respondent
+ VAT APPEAL 21/2016, C.M. Appl. No. 32217/2016
VIKAS TRADING CO. ..... Appellant
versus
THE COMMISSIONER, VALUE ADDED TAX & ANR.
..... Respondents
+ VAT APPEAL 28/2016, C.M. Appl. No. 36478/2016
SUPER AGENCIES ..... Appellant
versus
COMMISSIONER OF TRADE & TAXES ..... Respondent
+ VAT APPEAL 15/2017
COMMISSIONER OF TRADE & TAXES, DELHI..... Appellant
versus
M/S LARSEN AND TOUBRO LTD. ..... Respondent
Counsel for the petitioner:
Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr.
Karan Sachdev, Advocates in VAT. APPEAL 19/2016 &
20/2016
Mr. Satyakam, ASC for Govt. of NCT of Delhi of Delhi,
in ST.APPL.1/2017, 5/2017 & 6/2017; VAT.
APPEAL.17/2016, 18/2016, 20/2016, 2/2016, 28/2016 &
15/2017.
Mr. Sumit K. Batra, Mr. Nikhil Gupta, Advocate for
appellant in VAT. APPEAL 21/2016.
Mr. Anant Gupta, Mr. Sameer Jain, Advocate for
appellant in VAT. APPEAL 28/2016.
Mr. Virag Tiwari, Advocate for appellant – Larsen &
Toubro Ltd., in Item VAT. APPEAL 17/2016, 18/2016 &
15/2017.
Mr. Gautam Narayan, ASC for Govt. of NCT of Delhi of
Delhi with Ms. Mahamaya Chatterjee, Advocates in
VAT. APPEAL 16/2016 & 19/2016
Mr. A.K. Babbar, Mr. Surender Kumar, Advocate in
VAT. APPEAL 16/2016
ST. APPL.5/2017 & connected matters Page 2 of 3
Counsel for the respondent:
Mr. V. Lakshmi Kumaran, Mr. Yogendra Aldak, Mr.
Karan Sachdev, Advocates in ST. APPL.1/2017.
Mr. Satyakam, Advocate for the Revenue
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE PRATEEK JALAN
MR. JUSTICE S. RAVINDRA BHAT
%
1. VAT. APPEALS 16/2016, 17/2016, 18/2016, 19/2016, 20/2016,
21/2016 and 28/2016 are allowed. ST. APPL. 1/2017, 5/2017, 6/2017 &
VAT. APPEAL 15/2017 are dismissed. There shall be no order on costs.
2. For detailed judgment, the decision dated 01.05.2019 in ST.
APPL.1/2017 may be referred to.
S. RAVINDRA BHAT
(JUDGE)
PRATEEK JALAN
(JUDGE)
MAY 1, 2019
ST. APPL.5/2017 & connected matters Page 3 of 3