w w w . L a w y e r S e r v i c e s . i n



M/s. Mcnally Bharath Engineering Company Ltd., Represented by its Vice-President (Finance & Accounts) & Another v/s The Commercial Tax Officer, Karaikal Assessment Circle & Others


Company & Directors' Information:- M & B ENGINEERING LIMITED [Active] CIN = U45200GJ1981PLC004437

Company & Directors' Information:- G. R. ENGINEERING PRIVATE LIMITED [Active] CIN = U65990MH1990PTC058602

Company & Directors' Information:- G G ENGINEERING LIMITED [Active] CIN = L28900MH2006PLC159174

Company & Directors' Information:- V U B ENGINEERING PRIVATE LIMITED [Active] CIN = U29290MH2005PTC154033

Company & Directors' Information:- N S ENGINEERING COMPANY PVT LTD [Active] CIN = U29219TG1989PTC010511

Company & Directors' Information:- I. B. COMMERCIAL PRIVATE LIMITED [Active] CIN = U70101MH2007PTC167888

Company & Directors' Information:- S S S ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U27205KA1981PTC004194

Company & Directors' Information:- H M G ENGINEERING LIMITED [Active] CIN = U45200MH1977PLC019533

Company & Directors' Information:- R. M. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2007PTC119841

Company & Directors' Information:- G L COMMERCIAL LIMITED [Active] CIN = U74130DL1985PLC020182

Company & Directors' Information:- K R R ENGINEERING PRIVATE LIMITED [Active] CIN = U29309TN1989PTC016852

Company & Directors' Information:- G G ENGINEERING LIMITED [Active] CIN = U28900MH2006PLC159174

Company & Directors' Information:- D B ENGINEERING PRIVATE LTD [Active] CIN = U74899DL1986PTC026541

Company & Directors' Information:- G G ENGINEERING PRIVATE LIMITED [Active] CIN = U28900MH2006PTC159174

Company & Directors' Information:- T. R. COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120OR2008PTC010275

Company & Directors' Information:- J P ENGINEERING CORPN PVT LTD [Active] CIN = U34103WB1951PTC019638

Company & Directors' Information:- H C COMMERCIAL LTD [Active] CIN = U72300WB1970PLC027736

Company & Directors' Information:- S N B ENGINEERING PRIVATE LIMITED [Active] CIN = U27106DL2007PTC301213

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = L51909WB1960PLC024849

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = U51909WB1960PLC024849

Company & Directors' Information:- A R COMMERCIAL PRIVATE LIMITED [Active] CIN = U17210WB2011PTC170257

Company & Directors' Information:- T P W ENGINEERING LTD [Active] CIN = U27203WB1975PLC029939

Company & Directors' Information:- C L ENGINEERING PRIVATE LIMITED [Active] CIN = U34300PB1992PTC012057

Company & Directors' Information:- V & G COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909MH2011PTC213338

Company & Directors' Information:- W & W ENGINEERING PRIVATE LIMITED [Active] CIN = U72900TN2003PTC051228

Company & Directors' Information:- M L R ENGINEERING PRIVATE LIMITED [Active] CIN = U74999TG2006PTC051974

Company & Directors' Information:- H G COMMERCIAL PVT LTD [Active] CIN = U52190WB1991PTC050743

Company & Directors' Information:- K B ENGINEERING CO PVT LTD [Active] CIN = U74160TG1988PTC008366

Company & Directors' Information:- S B P COMMERCIAL PVT LTD [Active] CIN = U51101AS1996PTC004692

Company & Directors' Information:- R P ENGINEERING PVT LTD [Active] CIN = U29299WB1992PTC055482

Company & Directors' Information:- R K COMMERCIAL LTD [Active] CIN = L65993WB1982PLC035298

Company & Directors' Information:- L R COMMERCIAL PVT LTD [Active] CIN = U70102WB1995PTC073665

Company & Directors' Information:- J & K ENGINEERING LIMITED [Active] CIN = U45203JK2006PLC002684

Company & Directors' Information:- S P T ENGINEERING PRIVATE LIMITED [Converted to LLP] CIN = U27109UP2005PTC030940

Company & Directors' Information:- A R F ENGINEERING LIMITED [Active] CIN = U27200TN1980PLC008347

Company & Directors' Information:- J K COMMERCIAL CORPN LTD [Strike Off] CIN = U65923UP1943PLC001188

Company & Directors' Information:- A M ENGINEERING PRIVATE LIMITED [Amalgamated] CIN = U65910MH1981PTC187856

Company & Directors' Information:- S. S. E. ENGINEERING PRIVATE LIMITED [Active] CIN = U36990MH2007PTC175320

Company & Directors' Information:- C T ENGINEERING LIMITED [Strike Off] CIN = U29259GJ1986PLC009007

Company & Directors' Information:- M M K COMMERCIAL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC128229

Company & Directors' Information:- R AND S ENGINEERING INDIA PVT LTD [Active] CIN = U29199GJ1995PTC027661

Company & Directors' Information:- M G B COMMERCIAL PVT LTD [Amalgamated] CIN = U74950WB1993PTC060732

Company & Directors' Information:- U AND R ENGINEERING PRIVATE LIMITED [Active] CIN = U29199TZ1999PTC009012

Company & Directors' Information:- I Q ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U85110KA1996PTC021507

Company & Directors' Information:- G M ENGINEERING PRIVATE LIMITED [Active] CIN = U28910GJ2013PTC077091

Company & Directors' Information:- W. E. ENGINEERING PVT. LTD. [Active] CIN = U52335WB1985PTC039370

Company & Directors' Information:- V A M COMMERCIAL CO LTD [Active] CIN = U51909WB1983PLC036163

Company & Directors' Information:- L. B. ENGINEERING PRIVATE LIMITED [Active] CIN = U74999WB2018PTC225084

Company & Directors' Information:- R I ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U74210KA1991PTC012420

Company & Directors' Information:- U D ENGINEERING PRIVATE LIMITED [Active] CIN = U32109DL1999PTC102586

Company & Directors' Information:- R C COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120UP1992PTC014057

Company & Directors' Information:- K M T S ENGINEERING PRIVATE LIMITED [Active] CIN = U29192DL2005PTC141240

Company & Directors' Information:- C A G ENGINEERING LIMITED [Active] CIN = U00350PB2006PLC029521

Company & Directors' Information:- C A G ENGINEERING LIMITED [Active] CIN = U29110PB2006PLC029521

Company & Directors' Information:- D G COMMERCIAL PRIVATE LIMITED [Converted to LLP] CIN = U52100AS2007PTC008457

Company & Directors' Information:- D ENGINEERING PRIVATE LIMITED [Active] CIN = U29269TZ1932PTC000046

Company & Directors' Information:- V K B ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL2005PTC141483

Company & Directors' Information:- INDIA ENGINEERING PRIVATE LIMITED [Active] CIN = U72200PN1999PTC014259

Company & Directors' Information:- C N C ENGINEERING LIMITED [Strike Off] CIN = U93000KA1986PLC007922

Company & Directors' Information:- J B COMMERCIAL CO PVT LTD [Active] CIN = U51909WB1980PTC033099

Company & Directors' Information:- M K V ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29199TZ1997PTC007736

Company & Directors' Information:- V & S COMMERCIAL PVT LTD [Active] CIN = U51909CT2006PTC001660

Company & Directors' Information:- G V T ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U29219DL1996PTC082427

Company & Directors' Information:- A-Z COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109DL1993PTC053697

Company & Directors' Information:- K. I. ENGINEERING PRIVATE LIMITED [Active] CIN = U74999WB2009PTC133109

Company & Directors' Information:- G N M COMMERCIAL PVT LTD [Active] CIN = U51909WB1996PTC080365

Company & Directors' Information:- P J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52190WB2009PTC140508

Company & Directors' Information:- G M E P ENGINEERING PRIVATE LIMITED [Active] CIN = U29192DL1998PTC096737

Company & Directors' Information:- J T ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018756

Company & Directors' Information:- P M COMMERCIAL CO LTD [Active] CIN = U51909WB1982PLC035383

Company & Directors' Information:- J M COMMERCIAL & CO LTD [Converted to LLP] CIN = U67120DL1982PLC242476

Company & Directors' Information:- S P COMMERCIAL CO LTD [Strike Off] CIN = U45201WB1982PLC035237

Company & Directors' Information:- B B COMMERCIAL LTD [Active] CIN = L51909WB1980PLC033130

Company & Directors' Information:- T T COMMERCIAL CO PVT LTD [Active] CIN = U70101WB1995PTC075032

Company & Directors' Information:- M C ENGINEERING CO PVT LTD [Active] CIN = U74899DL1972PTC006392

Company & Directors' Information:- W & F COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2004PTC098442

Company & Directors' Information:- C P ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U27209TN1987PTC014052

Company & Directors' Information:- N P P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909DL2004PTC127585

Company & Directors' Information:- H V S ENGINEERING PRIVATE LIMITED [Active] CIN = U28920MH2005PTC158342

Company & Directors' Information:- A. T. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2008PTC127621

Company & Directors' Information:- U S COMMERCIAL PVT LTD [Active] CIN = U51502WB1992PTC057239

Company & Directors' Information:- S C ENGINEERING CO PVT LTD [Active] CIN = U74210WB1982PTC035623

Company & Directors' Information:- U M ENGINEERING PRIVATE LIMITED [Active] CIN = U29200MH1977PTC019574

Company & Directors' Information:- A V K ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071971

Company & Directors' Information:- S K ENGINEERING CO PRIVATE LIMITED [Strike Off] CIN = U05001UP1952PTC002408

Company & Directors' Information:- A D COMMERCIAL INDIA PRIVATE LIMITED [Active] CIN = U51109AS1999PTC005668

Company & Directors' Information:- I D COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB1980PTC032739

Company & Directors' Information:- G D ENGINEERING COMPANY (INDIA) PVT LTD [Active] CIN = U74210WB1993PTC058553

Company & Directors' Information:- V M R ENGINEERING PRIVATE LIMITED [Active] CIN = U29120DL2005PTC136764

Company & Directors' Information:- K. S. I. ENGINEERING PRIVATE LIMITED [Active] CIN = U36999HR2007PTC036660

Company & Directors' Information:- N S S ENGINEERING PRIVATE LIMITED [Active] CIN = U28999KA1989PTC010312

Company & Directors' Information:- A P V ENGINEERING CO LTD [Strike Off] CIN = U29113WB1945PLC006428

Company & Directors' Information:- S G COMMERCIAL CO PVT LTD [Strike Off] CIN = U15312WB1955PTC022120

Company & Directors' Information:- G B ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29212PB1996PTC017500

Company & Directors' Information:- C M S ENGINEERING INDIA PRIVATE LIMITED [Strike Off] CIN = U74210TN2010PTC075302

Company & Directors' Information:- T S C ENGINEERING PRIVATE LIMITED [Active] CIN = U70109DL2011PTC217251

Company & Directors' Information:- H T S ENGINEERING PRIVATE LIMITED [Active] CIN = U74999MH2008PTC187914

Company & Directors' Information:- T P ENGINEERING PRIVATE LIMITED [Active] CIN = U45201OR2010PTC011517

Company & Directors' Information:- A & M COMMERCIAL PRIVATE LIMITED [Active] CIN = U72900DL2000PTC106023

Company & Directors' Information:- S P N COMMERCIAL PRIVATE LIMITED [Active] CIN = U52390WB2010PTC140826

Company & Directors' Information:- S B ENGINEERING PVT LTD [Active] CIN = U29199GJ1982PTC005292

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200DL2009PTC188147

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U34100DL2009PTC188147

Company & Directors' Information:- B E & I COMMERCIAL PVT LTD [Active] CIN = U24231WB1986PTC040618

Company & Directors' Information:- J J ENGINEERING PVT LTD [Active] CIN = U29219WB1986PTC041433

Company & Directors' Information:- B COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U60230OR2011PTC014188

Company & Directors' Information:- D & L ENGINEERING PRIVATE LIMITED [Converted to LLP] CIN = U29113TN2004PTC052690

Company & Directors' Information:- M G COMMERCIAL PVT LTD [Active] CIN = U51109WB1960PTC024564

Company & Directors' Information:- K P COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200GJ1999PTC036317

Company & Directors' Information:- H R P ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31503MH1997PTC108621

Company & Directors' Information:- S H ENGINEERING PRIVATE LIMITED [Active] CIN = U70101WB1999PTC088930

Company & Directors' Information:- V K S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28133TN2005PTC057283

Company & Directors' Information:- M K ENGINEERING PVT LTD [Active] CIN = U29199GJ1995PTC027278

Company & Directors' Information:- B S COMMERCIAL COMPANY PVT LTD [Strike Off] CIN = U70101WB1985PTC038889

Company & Directors' Information:- A S COMMERCIAL PVT LTD [Active] CIN = U51909WB1989PTC047016

Company & Directors' Information:- K J ENGINEERING PRIVATE LIMITED [Active] CIN = U29299PN2006PTC129171

Company & Directors' Information:- C S S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45302TN2003PTC051161

Company & Directors' Information:- S N H P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB2005PTC101704

Company & Directors' Information:- N. P. ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31100WB2010PTC150609

Company & Directors' Information:- H M COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52599WB2007PTC112975

Company & Directors' Information:- S. V. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2010PTC145115

Company & Directors' Information:- S R K ENGINEERING CO PVT LTD [Active] CIN = U67120WB1994PTC063442

Company & Directors' Information:- M P T ENGINEERING PVT LTD [Strike Off] CIN = U29299KL1994PTC007761

Company & Directors' Information:- T S R C ENGINEERING PRIVATE LIMITED [Active] CIN = U29100UP2020PTC133920

Company & Directors' Information:- A K ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U50300UP1981PTC005354

Company & Directors' Information:- H M T D ENGINEERING PVT LTD [Active] CIN = U99999MH1981PTC035175

Company & Directors' Information:- J P ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28129MH1972PTC015813

Company & Directors' Information:- V M ENGINEERING COMPANY PRIVATE LIMITED [Active] CIN = U28920MH1969PTC014224

Company & Directors' Information:- H M A ENGINEERING LIMITED [Strike Off] CIN = U45209PB2008PLC031777

Company & Directors' Information:- K S M ENGINEERING PRIVATE LIMITED [Active] CIN = U74210TG1997PTC028612

Company & Directors' Information:- S R COMMERCIAL PVT LTD [Active] CIN = U27209WB1987PTC041901

Company & Directors' Information:- G R COMMERCIAL PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108839

Company & Directors' Information:- M M ENGINEERING COMPANY PRIVATE LIMITED [Converted to LLP] CIN = U28932MH1979PTC021819

Company & Directors' Information:- S W E COMMERCIAL PVT LTD [Active] CIN = U51909WB1987PTC042129

Company & Directors' Information:- N G T ENGINEERING PVT LTD [Active] CIN = U27109WB1968PTC027292

Company & Directors' Information:- M A S ENGINEERING PRIVATE LIMITED [Active] CIN = U99999MH1976PTC019233

Company & Directors' Information:- G R K ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U74200AP2011PTC076356

Company & Directors' Information:- P N S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29120TN2006PTC060120

Company & Directors' Information:- K P ENGINEERING CORPORATION PVT LTD [Strike Off] CIN = U74200WB1961PTC025258

Company & Directors' Information:- M A N INDIA ENGINEERING LTD [Strike Off] CIN = U74200WB1979PLC020893

Company & Directors' Information:- R V K ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29253TN2010PTC074505

Company & Directors' Information:- R K ENGINEERING COMPANY PVT LTD [Active] CIN = U74899DL1975PTC007743

Company & Directors' Information:- G S A ENGINEERING CORPN PVT LTD [Strike Off] CIN = U74210WB1957PTC023382

Company & Directors' Information:- A R M ENGINEERING PRIVATE LIMITED. [Strike Off] CIN = U00500JH1988PTC003057

Company & Directors' Information:- L & V ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45202MZ2005PTC007690

Company & Directors' Information:- S G A ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U29200MH2005PTC154349

Company & Directors' Information:- C P C ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29120TZ1986PTC001880

Company & Directors' Information:- P K R ENGINEERING INDIA PRIVATE LIMITED [Strike Off] CIN = U29130TZ2004PTC011094

Company & Directors' Information:- T J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U51434WB2001PTC093979

Company & Directors' Information:- R R K ENGINEERING PRIVATE LIMITED [Active] CIN = U74999WB2011PTC161080

Company & Directors' Information:- A S J COMMERCIAL PRIVATE LIMITED [Active] CIN = U15497DL2012PTC230407

Company & Directors' Information:- D M S ENGINEERING CO PVT LTD [Strike Off] CIN = U28920WB1964PTC026168

Company & Directors' Information:- S D S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28999PN2000PTC014838

Company & Directors' Information:- N T ENGINEERING COMPANY PVT LTD [Strike Off] CIN = U99999PY1986PTC000445

Company & Directors' Information:- S B COMMERCIAL PVT LTD [Strike Off] CIN = U99999MH1982PTC028334

Company & Directors' Information:- R. S. M. FINANCE COMMERCIAL COMPANY LIMITED [Strike Off] CIN = U65910UP1994PLC017240

Company & Directors' Information:- R K ENGINEERING PRIVATE LIMITED [Active] CIN = U31100MH2005PTC152838

Company & Directors' Information:- V J S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29130TN1996PTC036636

Company & Directors' Information:- R. K. V. ENGINEERING PRIVATE LIMITED [Active] CIN = U29253MH2010PTC205237

Company & Directors' Information:- U S ENGINEERING PVT LTD [Active] CIN = U34300CH1986PTC006887

Company & Directors' Information:- P P COMMERCIAL PVT LTD [Strike Off] CIN = U51909WB1986PTC041237

Company & Directors' Information:- A D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74210OR1989PTC002348

Company & Directors' Information:- R J ENGINEERING COMPANY PRIVATE LIMITED [Active] CIN = U27107RJ1972PTC001441

Company & Directors' Information:- H F ENGINEERING PRIVATE LIMITED [Active] CIN = U29244KL2013PTC033909

Company & Directors' Information:- O N ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1988PTC031987

Company & Directors' Information:- COMMERCIAL ENGINEERING CORPN PVT LTD [Strike Off] CIN = U74210WB1947PTC015236

Company & Directors' Information:- B V COMMERCIAL PVT LTD [Active] CIN = U51109WB2006PTC108218

Company & Directors' Information:- D S COMMERCIAL PVT LTD [Strike Off] CIN = U26101WB1958PTC023936

Company & Directors' Information:- S R M COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2009PTC137093

Company & Directors' Information:- P S R ENGINEERING PVT LTD [Strike Off] CIN = U40200WB1987PTC042244

Company & Directors' Information:- P N ENGINEERING CO PVT LTD [Strike Off] CIN = U74210WB1980PTC032750

Company & Directors' Information:- A M A R ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29219DL1997PTC084187

Company & Directors' Information:- S G D ENGINEERING PRIVATE LIMITED [Active] CIN = U29210KA2009PTC050452

Company & Directors' Information:- COMMERCIAL FINANCE LTD [Strike Off] CIN = U65992MH1931PLC001795

Company & Directors' Information:- G A S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29191MH2004PTC149606

Company & Directors' Information:- G T ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29219PN2012PTC145781

Company & Directors' Information:- M. M. K. ENGINEERING COMPANY PRIVATE LIMITED [Active] CIN = U29305MH2014PTC252830

Company & Directors' Information:- K-4 ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31400MH2010PTC204004

Company & Directors' Information:- H T COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109MH2010PTC209413

Company & Directors' Information:- N J ENGINEERING PRIVATE LIMITED [Active] CIN = U45209MH2015PTC262607

Company & Directors' Information:- P R S ENGINEERING PRIVATE LIMITED [Active] CIN = U29253TN2009PTC073915

Company & Directors' Information:- U P S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U40300TN2013PTC090167

Company & Directors' Information:- B C COMMERCIAL CO PVT LTD [Active] CIN = U51109WB1987PTC043138

Company & Directors' Information:- K G D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45400WB2014PTC200732

Company & Directors' Information:- M V COMMERCIAL PRIVATE LIMITED [Active] CIN = U18101WB2010PTC150651

Company & Directors' Information:- T A ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28992CH2003PTC025800

Company & Directors' Information:- M N A ENGINEERING PVT LTD [Strike Off] CIN = U45202CH2006PTC030215

Company & Directors' Information:- A A P ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U27106DL2005PTC138318

Company & Directors' Information:- A C ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29253DL2011PTC222515

Company & Directors' Information:- S. Z. ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29253DL2014PTC274095

Company & Directors' Information:- IN ENGINEERING PRIVATE LIMITED [Active] CIN = U74210DL2011PTC212284

Company & Directors' Information:- J N ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45400DL2015PTC278906

Company & Directors' Information:- N I ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45400DL2015PTC280734

Company & Directors' Information:- A N D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U51502DL2012PTC242516

Company & Directors' Information:- R R V ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U51909DL1997PTC089342

Company & Directors' Information:- Z. M. ENGINEERING PRIVATE LIMITED [Active] CIN = U51909DL2007PTC168270

Company & Directors' Information:- K Y ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74999DL2013PTC248278

Company & Directors' Information:- R AND T ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U34300DL2005PTC136846

Company & Directors' Information:- THE ENGINEERING CORPORATION PRIVATE LIMITED [Strike Off] CIN = U99999KA1951PTC000699

Company & Directors' Information:- S J P ENGINEERING CO. PRIVATE LIMITED [Strike Off] CIN = U51505KA2002PTC030808

Company & Directors' Information:- N K COMMERCIAL PRIVATE LIMITED [Active] CIN = U74999DL2020PTC370258

Company & Directors' Information:- S I ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U27109UP1967PTC003182

Company & Directors' Information:- W D ENGINEERING PRIVATE LIMITED [Active] CIN = U29308MH2020PTC345065

Company & Directors' Information:- A G S COMMERCIAL PVT LTD [Strike Off] CIN = U45400WB1990PTC050079

Company & Directors' Information:- U B COMMERCIAL PVT LTD [Strike Off] CIN = U51229WB1996PTC077559

Company & Directors' Information:- S D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U18101DL1999PTC102948

Company & Directors' Information:- M B D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74210DL2008PTC181446

Company & Directors' Information:- COMMERCIAL CORPORATION LIMITED [Dissolved] CIN = U99999MH1912PTC000353

Company & Directors' Information:- COMMERCIAL INDIA LIMITED [Under Liquidation] CIN = U99999MH1937PTC002591

Company & Directors' Information:- COMMERCIAL COMPANY OF INDIA LIMITED [Dissolved] CIN = U99999MH1941PTC003335

Company & Directors' Information:- A. B. C. ENGINEERING CORPORATION LIMITED [Not available for efiling] CIN = U99999MH1950PLC008192

Company & Directors' Information:-  ENGINEERING COMPANY ( [Not Available for eFiling] CIN = U99999MH1951PLC010002

    Writ Petition Nos. 4428 & 10261 of 2018 & W.M.P. Nos. 5428 & 5429 & 12189 of 2018

    Decided On, 05 February 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE ANITA SUMANTH

    For the Petitioners: Akhil R.Bhansal, P.S. Raman, Senior Counsel, Raghavan Ramabadran, Advocates. For the Respondents: T.P. Manoharan, Senior Counsel for J. Kumaran, Additional Government Pleader (P).



Judgment Text

(Prayer in W.P. No.4428 of 2018: PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorari, calling for the records relating to the Impugned Order No.34790010844/CTO/KKL/2017-18/1287 dated 29.11.2017 passed by the 1st respondent.Prayer in W.P. No.10261 of 2018: PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus, calling for the records of the Respondent relating to the order dated 29.11.2017 bearing No.34790010844/CTO/KKL/2017-18/1287 and quash the same and consequently direct the Respondent to issue C-Forms to Petitioner.)Common Order:1. Two Writ Petitions are before me, one filed by M/s.Marg Limited (in short ‘Marg’) and the other by M/s.Mcnally Bharath Engineering Co. Ltd. (in short ‘Mcnally’).2. The facts relevant to decide both Writ Petitions are set out herein:(i) The Government of Puducherry had entered into a long term concession agreement with Marg in 2006 on Build, Operate and Transfer (BOT) basis for construction of the Karaikal Port. The transaction inter se Marg and Mcnally is a consequence of this parent agreement.(ii) Mcnally is engaged in the business of executing turnkey contracts in the areas of power, steel, aluminium, material handling, mineral benefication etc. and is registered to Central Sales Tax in terms of the provisions of the Central Sales Tax Act, 1956 (in short ‘CST Act’) in Puducherry.(iii) On 10.09.2010 Mcnally entered into a contract with Marg, arrayed as R2 in the Writ Petition filed by Mcnally, for the supply of goods for the execution of a project for design, supply, erection, commissioning and testing of two stacker cum reclaimers.(iv) On 08.03.2011, Mcnally and Marg contracted for the execution of a project for design, supply, erection, commissioning and testing of a conveyor package and Purchase orders are stated to have been received by Mcnally from Marg.(v) In turn, Mcnally places orders for supply on various vendors located outside Puducherry.(vi) The terms of supply are such that the vendors would deliver the goods direct to Marg on a bill-to-ship model and sales are effected by Mcnally to Marg during the movement of the goods from vendor.(vii) According to the petitioner, these transactions are inter-state sales in terms of Section 6(2) of the CST Act, being executed in transit.(viii) Since the entire movement of goods comprises, in fact, of two distinct sales, from the vendor to Mcnally and from Mcnally to Marg though in one seamless process, both the vendor as well as Mcnally claim the benefit of inter-state sale in terms of Section 6(2) and entitlement to a lower rate of tax upon production of ‘C’ and ‘E’ Declaration Forms from their respective purchasers.(ix) The provisions of Section 6(1) of the CST Act extend the benefit of a reduced rate of tax in regard to the inter-state sales upon production of a Declaration in Form ‘C’ from Marg.(x) Mcnally states that it had supplied the requisite Forms to its vendors, who have enjoyed the benefit of concessional rate of tax in their sales tax assessments. This does not per se concern this matter, but is only stated for completion of the narration.(xi) Mcnally filed returns under the CST Act and orders of assessment have been passed for the periods 2011-12, 2012-13 and 2013-14. Inter alia, the Officer states that the returns of turnover filed have been scrutinised and the transactions verified to be inter-state sales. However, since ‘C’ Declaration Forms were not produced by Mcnally, the benefit of concessional rate of tax was not granted.(xii) The orders of assessment rejecting the request for reduced rate were challenged before the first Appellate Authority.(xiii) At the time of assessment, efforts appear to have been made by Marg to obtain the C Forms from the Commercial Taxes Department for onward conveyance to Mcnally. However, Mcnally was informed by Marg thatit was unable to generate Forms from the website of the Commercial Taxes Department.(xiv) The reason for rejection was reflected in the website as ‘seller TIN cannot be from Puducherry’. According to the petitioner, the TIN number of Mcnally, the seller, had been generated in Puducherry only for purposes of the CST Act, and the rejection of the request for ‘C’ Forms was thus erroneous.(xv) Even pending appeal, the efforts of Mcnally and Marg to procure ‘C’ Forms continued, since in the absence of the ‘C’ Forms, the appeals would become a mere formality.xvi) Owing to there being no action upon their requests, Mcnally filed W.P.No.1772 of 2017 before this Court seeking a direction to R1 to issue ‘C’ Declaration Forms to Marg.(xvii) Pending the aforesaid Writ Petition, the Appellate Assistant Commissioner (Commercial Taxes) (AAC(CT)) passed an order dated 12.06.2017 in common to the three years in question confirming the demands in assessment.(xviii) W.P.Nos.18306 to 18308 of 2017 were filed by the petitioner challenging the aforesaid orders of the first appellate authority.(xix) This court relegated the petitioner to alternate statutory remedy by order dated 06.12.2017 and appeals have been filed by the petitioner challenging the orders of the AAC that are pending before the Tamil Nadu Sales Tax Appellate Tribunal.(xx) As regards W.P.No.1772 of 2017, this Court noted that the representations of Marg had been considered by its Assessing Officer, (arrayed as R1 in this Writ Petition) on 29.11.2017 and rejected, and the Writ Petition was thus dismissed, however stating that the dismissal would not stand in the way of the petitioner working out its remedies in accordance with law. Order dated 29.11.2017 is impugned in this Writ Petition.3. R1 denies the claim of Mcnally for reduced rate under Section 8(1) of the CST Act being of the view that the transactions inter se Mcnally and Marg do not constitute inter-state but local sales, liable to tax in terms of Section 24 of the Puducherry Value Added Tax Act, 2007 (in short ‘PVAT Act’). In arriving at this conclusion, he expresses the view that the contracts inter se Mcnally and Marg cannot be bifurcated into separate supply and service components, but constitute a single, composite, indivisible and non-severable works contract. According to him, the orders passed in terms of the CST Act are entirely irrelevant, of no force and are, in fact, erroneous.4. Mr.P.S.Raman, learned Senior Counsel appearing for Mr.Raghavan Ramabadran, learned counsel for Mcnally argues that the impugned order ought not to have been passed by R1, who is the Assessing Officer of Marg and who holds no jurisdiction or sway over Mcnally. What the Officer seeks to do is to assess the transaction inter se Mcnally and Marg, which R1 is not entitled to examine or deal with under the Act.5. According to the petitioner, the issuance of ‘C’ Form is an automatic act and does not call for any verification or prior enquiry. This position has long been settled by a series of decisions, such as i) Chanda Paints (Madras) Ltd. V. CTO (61 STC 335 (Mad), ii) Andhra Pradesh Gas Power Corporation Limited V. ACTO (109 STC 625), iii)Larsen and Toubro Ltd. V. CTO (85 STC 422), iv) Quality Enterprises V. Additional Deputy Commercial Officer (127 STC 504), v) City Tower Hotels (P) Limited V. CTO (131 STC 317), vi) Colour Graphs V. Sales Tax Officer (88 STC 347). Thus he would urge that the impugned order be quashed.6. Marg has filed W.P.No.10261 of 2018 as a consequence of the view expressed by this Court in W.P.No.1772 of 2017 to the effect that no direction could be sought as against a third party Assessing Officer by Mcnally. Hence, in this Writ Petition, Marg, in addition to seeking a quash of the same impugned order as challenged by Mcnally, seeks a direction to the respondent, (arrayed as R1 in the Writ Petition filed by Mcnally) to issue ‘C’ Declaration Forms to it.7. The thrust of the argument of Mr.T.P.Manoharan, learned Senior Counsel for Mr.J.Kumaran, learned Additional Government Pleader (P) for the respondents/Commercial Tax Officers is that the transaction vis-a-vis Marg and Mcnally is a sham. According to him, several relevant documents have been suppressed both in the course of the CST assessment and the proceeding culminating in the impugned order and the petitioners have approached this Court with unclean hands. He would stress that the orders under CST were passed on a misapprehension by the Assessing Authority and were liable to be ignored by this Court.8. In this context he places reliance upon the judgment of the Supreme Court in State of Orissa and another V. Mamta Mohanty ((2011) 3 SCC 436) for the proposition that if an order is bad at inception, it does not get sanctified at a later stage and no amount of progress in the proceedings or subsequent action would validate such an order. Thus since the CST orders have been passed on a misapprehension of relevant facts and the law, and on the wilful design of the petitioners to project an indivisible works contract as an inter-state sale and claim concessional rate of tax, nothing turns on the CST orders already passed and the same are liable to be ignored in deciding the issue at hand. For the proposition that fraud would vitiate all proceedings, he relies on S.P. Chengalvaraya Naidu (Dead) vs Jagannath (Dead) By L.Rs ((1994) 1 SCC 1 and Prestige Lights Ltd. V. State of Bank of India ((2007) 8 SCC 449).9. On merits, he cites, and relies upon the judgement of the Constitution Bench of the Supreme Court in the case of Kone Elevators India Private Limited V. State of Tamil Nadu ((2014) 7 SCC 1) to the effect that a turnkey agreement, such as the present is a single, composite, indivisible works contract. Thus, according to him, the transaction is liable to tax in terms of Section 2(21) of the PVAT Act dealing with ‘works contracts’. He points out that Mcnally had registered itself as a ‘works contractor’ in Puducherry on 14.03.2011 and thus, the works contract would be assessable only under the PVAT Act. The claim of ‘transit sale’ under Section 6(2) was wholly misconceived and contrary to law as there was no bifurcation of supply and service contemplated under contract. Thus, and since the transaction is liable to be assessed only to PVAT, the impugned order has been passed in line with both statutory prescription as well as the principles of natural justice.10. The petitioner, per contra, cites a decision of the Division Bench of the Andhra Pradesh High Court in the case of Larsen and Toubro Limited V. State of Andhra Pradesh (2015-VIL-411-AP) that, according to it decided the issue as to whether, in an indivisible works contract, one could put forth a claim of interstate sale in favour of the assessee.11. The petitioner would vehemently deny that there was any fraud at all and in fact, all relevant documents and details including Works Contract dated 14.08.2020, Purchase and Work Orders of even date and contract agreements dated 10.09.2010 and 08.03.2011 had been furnished to the officer during the present proceedings. R3/R1, at paragraph 11 of the impugned order alleges suppression of the Agreements of works contract dated 14.08.2010 and Purchase and Work Orders issued by Marg, both dated 14.08.2010. However, at paragraph 11(iv), he goes on to say that the representatives of Marg produced the aforesaid documents for examination by him. In the light of the contradictory statements noticed aforesaid, thus does not appear to be any basis in the allegation of suppression.12. The reference by Mr.Manoharan to suppression of facts, also relates to the CST proceedings and to test the same, the records of the CST proceedings were summoned. The records reveal that the proceedings were rather summary. Exemption from CST was sought in respect of the turnover returned by the petitioner and such exemption was granted by the officer for the mere asking and without demur. No details were sought for by the officer in support of the claim for exemption and none were furnished by the petitioner. Thus, while being conscious of the position that the CST orders are final as of date, it is apparent that the orders are non-speaking and have been passed without any examination as regards the nature of the transaction and taxability of the same.13. The first issue to be answered is as to whether a claim of inter-state sale can be raised in an indivisible works contract and substantial reliance has been placed on the decision of the Andhra Pradesh High Court in the case of Larson & Toubro Ltd. V. State of Andhra Pradesh (supra) in this regard, specifically the following paragraphs:. . . .(xii) CAN THERE BE AN INTER-STATE SALE IN AN INDIVISIBLE WORKS CONTRACT?It is contended, on behalf of the revenue, that the facts of the present cases demonstrate that (a) there was no sale in the course of inter-state movement, as title did not pass during movement; (b) on a proper construction, the supply and erection contracts demonstrate an indivisible single composite works contract where title passes during incorporation; there cannot be a transit sale in an indivisible works contract, since the essential ingredient of a transit sale is that title passes during movement; and the petitioners have not been able to show a single precedent of a transit sale in an indivisible works contract.While the submission, urged on behalf of the revenue, that there cannot be a transit sale ( a subsequent sale exempt underSection 6(2)of the CST Act) in an indivisible works contract has considerable force, it is wholly unnecessary for us to examine this aspect in adjudicating the issues which arise for consideration in this batch of writ petitions. Suffice it to hold that, in the indivisible works contracts, which are the subject matter of these Writ Petitions, the various clauses of the contracts show that, notwithstanding the transit-sale clause, the parties intended to sell the goods (ie for the title in the goods to pass) only after completion of erection of the plant, and on issuance by the owner of a certificate as proof of having taken over the turnkey project.14. The rival claims in the matter before me emanate from the Central Sales Tax Act, 1956 and the Puducherry Value Added Tax Act, 2007. Both enactments cover instances of execution of a works contract and include transfer of property involved therein, within the ambit of ‘sale’. While the CST Act deals with a works contract in Section 2(g)(ii) to state that ‘sale’ would mean any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration and includes a transfer of property in goods (whether as goods or in some other form) involved in the execution of works contracts, the provisions of Section 2(ze) of the PVAT Act also echo the same language and definition. Thus a ‘works contract’ is construed to be a ‘sale’ for the purpose of both enactments and the turnover from such works contract equally liable to tax in both scenarios. Evidently, however, there cannot be a double levy both under the CST and PVAT Acts in regard to the same transaction and the deciding factor would be a determination as to where the sale has been occasioned, whether inter-state or domestic. This is a question of fact that has to be answered bearing in mind both the documentation entered into by the parties as well as the actual modus operandi employed.15. My attention is drawn to the break-up of sale consideration in the contract between supply and services in support of the petitioners’ submission that the contract is divisible into one of sale and service. This is, again, a question of fact, into which I do not propose to venture.16. As to whether the furnishing of ‘C’ Declaration Forms by the assessing officer is automatic upon request by a purchasing dealer or whether it contemplate detailed examination of the transaction, normally, ‘C’ Forms are generated and issued by the Officer having jurisdiction, thus enabling the purchaser to pass the same on to its vendor. In Chanda Paints (supra), this Court held as follows:‘2. The short question for consideration is, whether the petitioner, who has registered itself, under the provisions of theCentral Sales Tax Act, is entitled to the supply of C forms and declarations, on request for the supply of such forms being made or whether the respondent is entitled to refuse to supply such forms on the ground that the materials to be bought from other States by use of such C forms, would be utilised in works contracts or defer the issue of such forms on the ground that a thorough investigation is to be made regarding the nature of the transaction carried on by the petitioner.3. An identical question came up for consideration before a Bench of this Court in W.P. Nos. 1379 and 1380 of 1967 and 840 of 1971 (T. V. P. Nambiar v. State of Madras) and by order dated 27th April, 1971, the Bench held as follows :"We are of the view that the petition is well-founded. There is no provision in the Act which authorised the Commercial Tax Officer to refuse to provide the assessee with C forms. If the assessee misused the C form, that will be punishable undersection 10of the Central Act. Beyond that, it has no effect, not even in tax. The Commercial Tax Officer was not constituted as a policeman to regulate and conduct the assessee along with virtuous path. If the assessee had registered himself under the provisions of theCentral Act, he was, as a matter of right, entitled to get C forms from the officer, who had no authority to refuse the same. The petition is therefore allowed with costs."17. Thus Courts have held that the Commercial Tax Officer is not a postman to regulate and conduct the assessee along a virtuous path and this view has been echoed many times over. In the case of Larsen & Toubro (supra), a learned single Judge of this Court considered the issuance of ‘C’ Forms in the context of a works contract and held at paragraph 12 that it would be pre-mature and inappropriate to enter into an enquiry postulated under Section 10A of the CST Act at the stage of issue of ‘C’ Forms. ‘C’ Forms were thus to be generated and supplied as requested by an assessee and the methodology set out under Section 10 and 10A dealing with imposition of penalty for furnishing of a false declaration were to take their own course, if the mis-use of the Declarations was established at a later stage.18. In the present case, the Union Territory of Puducherry alleges that the transaction was collusive, designed to evade payment of PVAT. A common counter has been filed by the Commercial Taxes Department at Puducherry on behalf of R1, who has passed the impugned order, R3, the Officer who has passed the CST assessment order, R4, the Appellate Assistant Commissioner, R5, the Commissioner of Commercial Taxes and R6, the Government of Puducherry. 19. The averments contained therein would

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exclusively protect the case of R1 alone. In fact, the affidavit, signed by R1 and filed on behalf of all the Officers as stated aforesaid, alleges at page 9 that the petitioner/contractor has filed false tax returns under the CST Act, 1956 for financial years 2011-12, 2012-13 and 2013-14 claiming exemption from payment of tax under Section 6(2) of the CST Act. This gives rise to a peculiar situation since this counter is filed on behalf of R3 also who has, passed orders of assessment accepting the allegedly false CST returns. By endorsing the aforesaid allegation, the Officer who has passed the CST orders casts a doubt upon the veracity of his own orders.20. This unique situation opens the doors to, and necessitates a proper examination of the transaction de novo. In my considered view, in a case such as this, there must be appropriate enquiry and determination at the initial stage as to whether the transaction would fall within the contours of the CST Act at all as, in the alternative, one could arrive at an erroneous interpretation and classification of the transaction.21. Moreover, the petitioner confirms that what has been offered to assessment under the CST Act is only the quantum of turnover relating to sale and not service. The petitioner has itself bifurcated the contract for the purpose of assessment.22. Seeing as the petitioners’ appeals are pending before the Sales Tax Appellate Tribunal, the final fact finding authority, it would be appropriate, and I direct the Tribunal to examine the (i) classification of the transaction inter se the parties and determine whether it is a ‘works contract’ under the CST or PVAT Acts or a transaction of ‘sale’ simplicitor in terms of the PVAT Act, taking note of the contract agreement, purchase order, work order and all other material particulars and documents as may be necessary for this purpose. Orders, in accordance with law, will be passed as expeditiously as possible after hearing the parties.23. This writ petition is disposed in the above terms. Connected Miscellaneous Petitions are closed with no order as to costs.
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