- (1.) We have heard Shri Bharat Ji Agrawal, assisted by Shri Shubham Agrawal for the Petitioner. Shri S.P. Kesarwani, Additional Chief Standing Counsel appears for the Commercial Tax Department.
(2.) The Gas Authority of India Limited (in short the GAIL)-the Petitioner is a Government of India undertaking controlled by Ministry of Petroleum and Natural Gas. In Writ Petition No. 410 of 2011, the Petitioner has prayed for a writ of mandamus or prohibition restraining the Deputy Commissioner (Assessment), Sector-11, Commercial Taxes, Agra, from proceeding with re-assessment proceedings under Entry Tax Act for assessment years 2004-05 and 2005-06 in pursuance to the notices dated 14.3.2011, and further to quash the order dated 8.3.2011 passed by the Additional Commissioner, Grade-I, Commercial Taxes under Entry Tax Act for the same assessment years, extending the period of limitation. By Writ Petition No. 409 of 2011 the Petitioner has prayed for a writ of mandamus or prohibition restraining and prohibiting the Deputy Commissioner (Assessment), Sector-11, Commercial Taxes, Agra from proceeding with re-assessment proceedings under Section 21 of the U.P. Trade Tax and for the assessment years 2004-05 and 2005-06 in pursuance to the notices dated 14.3.2011. It has also prayed for quashing the order dated 8.3.2011 passed by the Additional Commissioner, Grade-1, Commercial Tax for the same assessment years extending the period of limitation.
(3.) The GAIL supplies natural gas (a notified item) delivered to the buyers on the measurements at the Gas Measuring Station, located at the buyer's premises. The value of the gas supplied under the contract is measured by the flow meter installed at the Gas Measuring Station of the GAIL in the buyer's premises.;