S.J. Mukhopadhaya, A.C.J.

1. These writ petitions having been preferred by same petitioner M/s Voltas Limited and common question of law being involved, they were heard together and are being disposed of by this common judgment.

2. Four of the writ petitions relate to the assessment years 1985-86 to 1988-89, wherein, the petitioner has exhausted all its statutory remedies, such as, appeal, review and revision but being unsuccessful and aggrieved, has preferred these writ petitions. The case numbers and their respective assessment year are as follows: Case No. Assessment year W.P.(T)No. 482/05 1985-86

W.P.(T)No. 467/05 1986-87

W.P.(T)No. 493/05 1987-88

W.P.(T)No. 466/05 1988-89

Other three writ petitions relate to the assessment years 1990-91 to 1992-93. The petitioner has challenged the orders of remand, as made by the appellate authority on the ground of limitation. Case numbers of these three writ petitions and their respective assessment year are as follows:

Case No. Assessment Year W.P.(T)No. 358/05 1990-91

W.P.(T)No. 542/05 1991-92

W.P.(T)No. 533/05 1992-93

3. The petitioner, a Company registered under the Indian Companies Act, 1913, is engaged in execution of works contract, relating to commissioning of air- conditioning plants in various organizations. It also sells its air-conditioning machines. According to the petitioner, all the works contract relating to commissioning of air-conditioning plants have almost similar terms and conditions and such plants are commonly known as air-conditioning system or facility. It undertakes air conditioning contracts where the contracts cover the design, supply, installation, testing and commissioning of the entire air- conditioning plants and-such plants are extended a guarantee for the performance of satisfactory functioning. The air-conditioning plant is supposed to deliver certain desired comfort to its users, which depends on temperature, relative humidity and cleanliness. Such plant includes all machineries, accessories and parts, which are required to make the plant functional.

4. Further case of the petitioner is that it manufactures the main refrigeration equipments in its factory at Thane and Dadra (Maharastra), such as, compressors, condensers, evaporators (chillers & colls), packaged air- conditioning units, split unit, reciprocating chillers, centrifugal chillers and vapour absorption machines. Other machineries, as required, are bought out items, such as, air-handling units, pumps, cooling towers, electrical panels, pipes, valves, G.P.sheets, insulation materials, cabling etc.

5. According to the petitioner, installation and commissioning of air- conditioning plant in different buildings, factories or offices by way of works contract are different from fixing self-contained units of air-conditioner of different capacities like one tonne, two tonnes, three tonnes etc., which are moveable properties and for which the petitioner pays the sales tax on the sale of such air-conditioner. The air-conditioners, which are moveable properties, can be transferred from one place to another and the sale of such air- conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.

6. One of the disputes in these cases is confined to installation and commissioning of the air-conditioning plant and system, which required design, supply, installation, fabrication, testing and commissioning of the entire air- conditioning plant. Copy of the one agreement has been annexed by the petitioner as Annexure 1 to W.P.(T) No. 358 of 2005.

7. The fact that installation and commissioning of the air-conditioning plant and system constitute works contract is also admitted by the Assessing authority in his assessment order, who has himself recorded that in the gross turnover the amount represents the works contract and the materials supplied in execution of works contract only are liable to be taxed.

8. Learned Counsel for the petitioner relied on