Commissioner Of Trade And Taxes ... vs Super Agencies

*       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