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EXIDE INDUSTRIES LIMITED vs. DEPUTY COMMISSIONER (ST) -I AND DEPUTY COMMISSIONER, (ST) -II, CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Vinay Kumar Sharff
Res. Counsel
Amirta Poonkodi Dinakaran

Petitioner / Applicant

EXIDE INDUSTRIES LIMITED

Respondent DEPUTY COMMISSIONER (ST) -I AND DEPUTY COMMISSIONER, (ST) -II, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 29, 2024
Order No.

W. P. Nos. 5788 & 20278 of 2024 and W. M. P. Nos. 6418, 6420, 22196 & 22197 of 2024

Citation

2024(8) TAXREPLY 12446
Original Order
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ORDER

COMMON ORDER Since the issue involved and the relief sought in both the Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2. Challenging the impugned orders dated 09.12.2023 and 26.04.2024 passed by the first respondent for the financial years 2017-2018 and 2018-2019, the petitioner has filed the present Writ Petitions. 3. The learned counsel for the petitioner would submit that the petitioner-company is engaged in the business of manufacturing Electric Storage Batteries and parts thereof. During/after the process of manufacturing the battery, the product undergoes multi quality checks at multiple stages of its manufacturing in order to ensure the proper functioning of the product. In case any defect is identified during the test checking, the product is considered as scrap. Thereafter, the said scrap batteries are sold to smelter for extraction of lead from the scrap battery. The said lead is purchased from the ....

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