M/S Parle Agro Private Limited vs State Of Chhattisgarh
2022 Latest Caselaw 5453 Chatt

                                                                          NAFR

             HIGH COURT OF CHHATTISGARH, BILASPUR

                             WPT No. 188 of 2022

    M/s Parle Agro Private Limited A Private Limited Company, Registered
     And Incorpotated Under Indian Companies Act. 1956 Having Its Office At
     Opp. Shiv Dharam Kanta, Behind Durga Fuel ( Indian Oil Pump),
     Gondwara Ring Road No. 2, Raipur, Chhattisgarh - 493221 , Through Its
     Authorised Signatory Mr. Praveen Shrivastgava (Manager-Taxation).

                                                                 ---- Petitioner

                                      Versus

   1. State Of Chhattisgarh Through The Secretary, Department Of
      Commercial Tax, Government Of Chhattisgarh , Mantralaya, Mahanadi
      Bhawan, Nawa Raipur, Atal Nagar, Nawa Raipur, District Raipur
      Chhattisgarh

   2. The Commissioner Of Commercial Tax Chhattisgarh , Raipur District
      Raipur Chhattisgarh

   3. The Assistant Commissioner Of Commercial Tax Division - 2 Raipur ,
      District Raipur Chhattisgarh

                                                              ---- Respondents

For Petitioner : Mr. H.C. Dharmadhikari, Advocate with Mr. Ashish Surana and Ms. Lalita S. Phadke, Advocates

For Respondents : Shri Amrito Das, Additional Advocate General

Hon'ble Shri Justice Sharad Kumar Gupta

Order On Board

26.08.2022

1. The petitioner has assailed the notice issued by the Assistant Commissioner, Commercial Tax, Division - 2, Raipur to explain why tax on the food products manufactured by them shall not be levied at the rate of 14% instead of 5% and initiated proceedings under Section 22 of the Act.

2. Learned counsel for the petitioner would submit that the issue raised in the petition has been decided by the Hon'ble Division Bench of this High Court in case of State of Chhattisgarh vs. M/s Tata Teleservices Limited in Writ Appeal No. 687/2018 decided on

18.08.2022.

3. Let the petitioner submit reply to the notice issued to them along with copy of the aforesaid judgment passed by the Hon'ble Division Bench and in turn the concerned authority shall decide the issue in accordance with law on its own merit.

4. With the aforesaid observation, the instant writ petition stands disposed off.

Sd/-

(Sharad Kumar Gupta) JUDGE kishore