Deepak Gupta, J.

The petitioner company is duly registered under the Indian Companies Act. It has business dealings all over the country. It is also registered as a dealer in the State of Tripura under the Tripura Sales Tax Act.

2. The undisputed facts of the case are that the petitioner company had entered into an agreement with the Airport Authority of India. Under this contract when the modernization of the Agartala airport was taking place, the petitioner company was to provide and install air conditioning, ventilation and humidification. The contract was entered into in the year 2000 and the work was completed in the year 2005-2006. Presently, the company is entrusted with the annual maintenance contract of air conditioning etc. in Tripura Airport.

3. Notices were issued to the petitioner for assessment of returns for the year 1998-1999 to 2004-2005. A common order was passed on 30th June 2007 in respect of all the five years and the Assessing Officer found that the assessee had deposited excess amounts in the years 1998-1999, 1999-2000, 2000-2001, 2001-2002, 2002-2003, 2003-2004 and 2004-2005. This order was challenged by the assessee and the appellate authority vide o