* IN THE HIGH COURT OF DELHI AT NEW DELHI
RESERVED ON: 27.09.2012
PRONOUNCED ON: 17.01.2013
+ ST.APPL. 5/2011
COMMISSIONER VALUE ADDED TAX ..... Petitioner
Versus
M/S. CARZONRENT INDIA PVT LTD ..... Respondent
+ ST.APPL. 6/2011
COMMISSIONER VALUE ADDED TAX ..... Petitioner
Versus
M/S. CARZONRENT INDIA PVT LTD ..... Respondent
+ ST.APPL. 7/2011, C.M. APPL. 10492/2011 & Cross Appeal
13377/2012
COMMISSIONER VALUE ADDED TAX ..... Petitioner
Versus
M/S. A L D AUTOMATIVE PVT LTD ..... Respondent
+ ST.APPL. 8/2011
COMMISSIONER OF VALUE ADDED TAX ..... Petitioner
Versus
M/S. L & T FINANCE LTD ..... Respondent
+ ST.APPL. 9/2011
COMMISSIONER VALUE ADDED TAX ..... Petitioner
Versus
M/S. DIGITECH SYSTEMS ..... Respondent
ST.APPL.4/11, 5/11, 6/11, 7/11, 8/11, 9/11 & 16/11 Page 1
+ ST.APPL. 16/2011
CARZONRENT (INDIA) PVT LTD ..... Petitioner
Versus
COMMISSIONER OF VALUE ADDED TAX ..... Respondent
Through: Sh. Parag. P. Tripathi, Sr. Advocate with Ms. Avnish Ahlawat and Ms. Monisha Handa, Advocates, for VAT.
Through : Ms. Prem Lata Bansal, Sr. Advocate with Sh. Ruchir Bhatia and Sh. Arnav Kumar, Advocates.
Sh. Vineet Bhatia, Advocate. CORAM:
MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR MR. JUSTICE S.RAVINDRA BHAT % The above mentioned matters have been decided on 17.01.2013. For detailed judgment, the decision dated 17.01.2013 in St.Appl. 4/2011 may be referred to.
S. RAVINDRA BHAT (JUDGE) R.V. EASWAR (JUDGE) JANUARY 17, 2013 ST.APPL.4/11, 5/11, 6/11, 7/11, 8/11, 9/11 & 16/11 Page 2