JUDGMENT :

K.R. SHRIRAM, J.

1. These appeals filed under Section 27 of the Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as “MVAT Act”) impugn orders passed by the Maharashtra Sales Tax Tribunal (hereinafter referred to as “the Tribunal”) by which appellants were held liable to pay MVAT. Each appellant received various demands.

For convenience, we are taking the facts in MVAT Appeal No. 8 of 2015.

2. Appellant in MVAT Appeal No. 8 of 2015, Aurobindo Highway Services (hereinafter referred to as “AHS”) is a sole proprietory business of one Jirankalgi. AHS runs a petrol pump and also owns tank trucks (hereinafter referred to as “Tankers”). The tankers were registered with the Regional Transport Authority (RTO) in the name of appellant. AHS also holds Goods Carriage Permit under the Motor Vehicles Act. AHS renders services to oil companies like Hindustan Petroleum Corporation Limited (hereinafter referred to as “HPCL”) by giving on hire these tankers. AHS has filed four appeals being MVXA/8/2015, MVXA/12/2015, MVXA/29/2015 and MVXA/15/2016 pertaining to Financial Year