Judgment
* IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON:27. 09.2012 PRONOUNCED ON:
17. 01.2013 + ST.APPL. 5/2011 COMMISSIONER VALUE ADDED TAX ..... Petitioner Versus M/S. CARZONRENT INDIA PVT LTD + ST.APPL. 6/2011 COMMISSIONER VALUE ADDED TAX ..... Respondent ..... Petitioner Versus M/S. CARZONRENT INDIA PVT LTD ..... Respondent + ST.APPL. 7/2011, C.M. APPL. 10492/2011 & Cross Appeal 13377/2012 COMMISSIONER VALUE ADDED TAX ..... Petitioner Versus M/S. A L D AUTOMATIVE PVT LTD + ST.APPL. 8/2011 COMMISSIONER OF VALUE ADDED TAX ..... Respondent ..... Petitioner Versus M/S. L & T FINANCE LTD + ST.APPL. 9/2011 COMMISSIONER VALUE ADDED TAX Versus M/S. DIGITECH SYSTEMS ST.APPL.4/11, 5/11, 6/11, 7/11, 8/11, 9/11 & 16/11 ..... Respondent ..... Petitioner ..... Respondent Page 1 + ST.APPL. 16/2011 CARZONRENT (INDIA) PVT LTD ..... Petitioner Versus COMMISSIONER OF VALUE ADDED TAX ..... Respondent Through: Sh. Parag. P. Tripathi, Sr. Advocate with Ms. Avnish Ahlawat and Ms. Monisha Handa, Advocates, for VAT. Through : Ms. Prem Lata Bansal, Sr. Advocate with Sh. Ruchir Bhatia and Sh. Arnav Kumar, Advocates. Sh. Vineet Bhatia, Advocate. CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR MR. JUSTICE S.RAVINDRA BHAT % The above mentioned matters have been decided on 17.01.2013. For detailed judgment, the decision dated 17.01.2013 in St.Appl. 4/2011 may be referred to. S. RAVINDRA BHAT (JUDGE) R.V. EASWAR (JUDGE) JANUARY 17 2013 ST.APPL.4/11, 5/11, 6/11, 7/11, 8/11, 9/11 & 16/11 Page 2