M/S. Alok Steel Industries Pvt. ... vs The State Of West Bengal & Ors
2021 Latest Caselaw 6571 Cal

22.12.2021 ks WPA 20845 of 2021 sl. 45 M/s. Alok Steel Industries Pvt. Ltd. & Anr.

Vs The State of West Bengal & Ors.

Mr. Sumeet Godadia, Mr. Avra Mamjumder, Ms. Sudeshna Mazumder, Sk. Md. Bilwal Hossain, ... For the Petitioners.

Mr. A. Roy, Ld. GP Mr. T.M. Siddiqui, Mr. D. Ghosh ... For the State.

Affidavit-of-service filed in court be kept with the

record.

Heard learned Advocates appearing for the parties.

Issues involve in this writ petition is the petitioners'

claim of purchasing HSD oil at a concessional rate

under Section 8(1) of the Central Sales Tax Act relating

to the relevant period in course of Inter-State sale and

the issue of refund of tax paid by the petitioner in

excess of concessional rate of tax to the Government of

West Bengal through the oil dealer concerned in West

Bengal and thirdly, non-acceptance of "C" forms for

the relevant period, which were filed beyond time and

both the parties agree that all these issues are covered

by my judgment dated 6th December, 2021 passed in

WPA 5306 of 2021(M/s. Tata Steel Ltd. & Anr. vs.

State of West Bengal & Ors).

Accordingly, this writ petition, being WPA 20845 of

2021 is disposed of by allowing the same by holding

that on principle, this case is covered by the judgment

dated 6th December, 2021, M/s. Tata Steel Ltd. &

Anr.(Supra) and the case of the petitioners will be

governed by the aforesaid judgment and legal

consequence will follow accordingly.

( Md. Nizamuddin, J. )