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TMI Blog2010 (10) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Mr. Rajesh Srivastava, Advocate with Mr. Raghvendra Pratap Singh, Advocates. For the Respondent : Mr. H.L. Taneja, Advocate for GNCT of Delhi, Mr. S.C. Rajpal, Advocate ORDER Since similar controversy is involved in these writ petitions, they are being disposed of by a singular order. We have heard Mr. Rajesh Srivastava, learned counsel for the petitioners and Mr. H.L. Taneja, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the writ petition. In course of hearing of these writ petitions, Mr. Rajesh Srivastava, learned counsel for the petitioners submitted that the goods namely, rubber products which are utilized for manufacture of tyres were transported from Kerala to Bangalore after payment of VAT in Kerala and in Bangalore it was handed over to Container Corporation of India, the third respondent who in turn w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitions is whether the goods were actually sold in Delhi or only transported through Delhi to reach another destination. The said inquiry cannot be carried out while dealing with a petition under Article 226 of the Constitution of India. In view of the aforesaid, we direct that the Value Added Tax officer under the Act shall conduct an inquiry on production of documents before him (which has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61(8) of the Act inasmuch as the Container Corporation is not a petitioner before us.
As conceded to by Mr. H.L. Taneja, and Mr. S.C. Rajpal, learned counsel the Value Added Tax officer shall also hear the Container Corporation of India so that the controversy can be appreciated from all spectrums.
With the aforesaid directions, the writ petitions are disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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