JUDGMENT

Mukundakam Sharma, J.

1. Delay condoned in SLP (C) No. 8424 of 2010.

2. Leave granted.

By this common judgment and order, we propose to dispose of these appeals as they involve similar issues both of facts as also of law and therefore, they were heard together.

3. Appeals arising out of SLP (Civil) Nos. 19104-19106 of 2008 are directed against the judgment and order dated 14.3.2008 in WP (T) No. 6377 of 2007, WP (T) No. 5895 of 2007 and WP (T) No. 5892 of 2007. The appeal arising out of SLP (Civil) No. 21491 of 2008 is directed against the judgment and order dated 19.3.2008 in WP (T) No. 6071 of 2007 and the appeal arising out of SLP (Civil) No. 8424 of 2010 is directed against the judgment and order dated 31.7.2009 in W.P. (T) 54 of 2009 passed by the High Court of Jharkhand at Ranchi allowing all the Writ Petitions filed by the Respondents herein.

CIVIL APPEAL ARISING OUT OF SLP (C) No. 19104 OF 2008

4. The facts leading to the filing of the case in the appeal arising out of SLP (C) No. 19104 of 2008 are that the Respondent-M/s Shivam Coke Industries, Dhanbad is a manufacturer of coal and was registered under the provisions of the Bihar Finance Act, 1981 [now repealed - for short "BFT Act, 1981"] and presently under the provisions of Jharkhand Value Added Tax, 2005. Respondent-Assessee being manufacturers of hard coke buys coal from Bharat Coking Coal Ltd. after making the payment of local Sales Tax @ 4% which is being used as an input for the purpose of manufacturing the hard coke. Respondent was assessed to tax for the Financial Years 1988-89, 1992-93 and 1996-97 determining the tax on intra-State sales transactions as well as Central Sales Tax on inter-State sales transactions. Respondent preferred an Appeal before the Joint Commissioner of Commercial Taxes (Appeals), Dhanbad Division, Dhanbad against the assessment orders passed between 26.4.1990 to 23.12.1998 for the Financial Years 1988-89, 1992-93 and 1996-97, who vide order dated 25.08.2003 remanded the aforesaid assessment proceedings by a common order to re-examine the books of account and to re-determine the nature of sales as to whether they are intra-state sales or inter-state sales, on the basis of the books of account and the audit reports as well as on the basis and within the meaning and scope of Section 3(a) of the Central Sales Tax Act, 1956 (for short "the CST Act"). Thereafter, Deputy Commissioner of Commercial Taxes, Dhanbad Circle on the basis of guidelines issued by the Joint Commissioner of Commercial Taxes (Appeals) passed the revised assessment orders on 26.12.2003 reversing the then inter-State sales under Section 3(a) of the CST Act 1956 into the intra-State sales. Respondent on 10.3.2005 filed an application for refund of excess amount of tax after adjustment of the amount to be paid by Respondent. Accordingly, on 21.8.2006 notice was issued by Deputy Commissioner of Commercial Taxes to Respondent to file its refund application before the Joint Commissioner of Commercial Taxes since the amount refundable to the Respondent is above Rs. 25,000/-. Thereafter in the year 2006, as is alleged by the Respondent, the Deputy Commissioner of the Dhanbad Circle got changed and the new Deputy Commissioner examined the revised assessment orders of the Respondent and he opined that the revised assessment orders do not conform to the appellate direction and Deputy Commissioner informed the Joint Commissioner of Commercial Taxes (Administration) about his observations. The Joint Commissioner of Commercial Taxes (Administration), Dhanbad Division, Dhanbad [Appellant No. 4] then initiated the proceeding suo motu under Section 46(4) of the adopted Bihar Finance Act, 1981 [now repealed] and issued notice/Memo No. 744 dated 1.8.2007 directing the Respondent to furnish the complete sets of books of account in order to determine the legality and propriety of the said revised assessment orders conforming to the appellate order. On 28.11.2007 Respondent filed Writ Pet