Chattisgarh High Court
M/S Bhilai Wires Limited vs State Of Chhattisgarh on 29 June, 2022
1
HIGH COURT OF CHHATTISGARH, BILASPUR
WA No. 315 of 2022
M/s Bhilai Wires Limited Industrial Area, Bhilai, District Durg Chhattisgarh.
Through Its Dy. General Manager (F And A), Shri S.S. Neogi.
---- Appellant
Versus
1. State of Chhattisgarh Through its Secretary, Commercial Tax
Department Mantralaya, Mahanadi Bhawan Raipur Chhattisgarh.
2. Additional Commissioner, Commercial Tax, Chhattisgarh, Raipur
Chhattisgarh.
3. Assistant Commissioner, Commercial Tax, Durg Chhattisgarh.
---- Respondents
(Cause-title taken from Case Information System)
29/06/2022
Heard Mr. Ashish Shrivastava, learned senior counsel, assisted by
Mr. Aman Pandey, learned counsel for the appellant. Also heard Mr.
Vikram Sharma, learned Deputy Government Advocate, appearing for the
respondents.
I.A. No. 1 of 2022 is an application for condonation of delay in filing
the writ appeal by 1655 days.
The writ petition, out of which this appeal arises, being Writ Petition
No.382/2006, was dismissed by an order dated 10.10.2017. An appeal
being WA No. 549 of 2017 was filed by the appellant. The said appeal
was disposed of by an order dated 17.06.2019 granting liberty to the
appellant to file review petition, consequent upon which, the review
petition was filed by the appellant, which was registered as REVP No. 121
of 2019. The review petition came to be disposed of by an order passed
on 06.05.2022. It is because of these developments, there is delay in
preferring the appeal against the order dated 10.10.2017.
That being the position, Mr. Sharma does not oppose this application
for condonation of delay.
On due consideration, I.A. No. 01 of 2022 is allowed and disposed
of.
We have also heard learned counsel for the parties on appeal and
the interim prayer as made in I.A. No. 02 of 2022.
Matter relates to assessment of Entry Tax for the year 1987-88 in
respect of wires drawn from the wire rods.
Mr. Shrivastava submits that no entry tax is payable by the petitioner
as the condition precedent for imposition of entry tax in terms of Section
3(1)(ii) of the C.G. Entry Tax Act, 1976 is not fulfilled, as wire-rod and wire
are both in the same category as per Schedule-II, item Sl.No.3, Clause
(iv) of Section 14 of the CST Act, 1956. He has drawn the attention of this
Court to a judgment of the Hon'ble Supreme Court in Telangana Steel
Industries and Others Vs. State of A.P. and Others , reported in 1994 Supp
(2) SCC 259, to contend that the Hon'ble Supreme Court had held that
iron wire rods and wires both form integral part of iron and steel.
It is submitted, in counter, by Mr. Sharma that the contention of Mr.
shrivastava is not correct.
Matter will require detail consideration.
Accordingly, issue notice, returnable on 5th of September, 2022.
As an interim measure, it is provided that till the next date fixed, no
further coercive action shall be taken in respect of assessment year 1987-
88 against the petitioner.
Sd/- Sd/-
(Arup Kumar Goswami) (Parth Prateem Sahu)
Chief Justice Judge
Chandra
