Corpoation Ltd. & Anr vs State Of West Bengal & Ors
2023 Latest Caselaw 2070 Cal

28.03.2023.
   p.b.
 Sl. No.9.

                    WPA 3235 of 2023


              M/s. Kalinga Commercial
              Corpoation Ltd. & Anr.
                           Vs.
              State of West Bengal & Ors.



              Mr. Dwaipayan Basu Mallick,
              Ms. Amrita Panda,
              Mr. Arkaprava Sen,
              Mr. Rahul Kumar Singh.
                                ........for the petitioners.
              Mr. A. Ray,
              Mr. S. Mukherjee,
              Mr. D. Ghosh,
              Mr. D. Sahu,
                                ........for the State.
              Mr. Avra Mazumder,
              Mr. Suman Bhowmik,
              Mr. Samrat Das.
                                ........for respondent no.4-7.

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 judgment dated

6th December, 2021 passed in WPA 5306 of 2021(M/s.

Tata Steel Ltd. & Anr. vs. State of West Bengal & Ors)

which was upheld by the Division Bench by judgment

dated 23rd November, 2022, in FMA No.857 of 2022.

Accordingly, this writ petition, being WPA 3235 of

2023 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.)