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2022 Supreme(Jhk) 1438

APARESH KUMAR SINGH, DEEPAK ROSHAN
Jamshedpur Utility and Services Company Ltd. – Appellant
Versus
State of Jharkhand through the Principal Secretary-cum-Commissioner, Commercial Taxes Department – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: M/s Sumeet Gadodia, Adv.
For the Respondent: Mr. P.A.S. Pati, A.C. to G.A.-II.

JUDGMENT :

Heard learned counsel for the parties.

2. The instant writ application has been preferred by the petitioner for following reliefs:-

    (i) For quashing a portion of the order dated 19th May, 2016 passed in Revision Case bearing No. JR 167 of 2015 by learned commercial Taxes Tribunal, Jharkhand, Ranchi (Annexure-7) wherein revision application of the petitioner on the issue pertaining to ‘Transit Sale’ has been rejected;

(ii) To quash/set aside the order dated 19.03.2015 passed by Joint Commissioner of Commercial Taxes (Appeal), Jamshedpur Division in Appeal Case No. JU/CST-A-06/2014-15, communicated to the petitioner vide Memo No. 182 dated 19.03.2015 wherein appeal filed by the petitioner has been dismissed to the extent it relates to the issue of ‘Transit Sale’;

(iii) To quash/set aside the Assessment Order dated 15.03.2014 passed by Assistant Commissioner of Commercial Taxes Urban Circle, Jamshedpur (Respondent No.4) wherein Assessing Officer, while passing the assessment order pertaining to Financial Year 2010-11 had proceeded to levy tax under the provisions of Central Sales Tax Act, 1956, to the extent tax it had levied in respect of transaction pertaining to ‘Transit Sale

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