Gauhati High Court
Carbon Resources Pvt. Ltd vs The State Of Assam And 4 Ors on 1 February, 2023
Page No.# 1/8
GAHC010004982023
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/388/2023
CARBON RESOURCES PVT. LTD.
A PVT. LTD. COMPANY HAVING ITS REGD. OFFICE AT 55B, MIRZA GHALIB
STREET, KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI,
DHALIGAON, P.O. DHALIGAON, IN THE DISTRICT OF CHIRANG (BTAD),
PIN- 783385, ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR.
KAUSHIK SHA, ASSTT. MANAGER OF THE PETITIONER COMPANY
VERSUS
THE STATE OF ASSAM AND 4 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM, FINANCE
(TAXATION) DEPTT., DISPUR, GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DISPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DY. COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBR
Advocate for the Petitioner : DR. ASHOK SARAF
Page No.# 2/8
Advocate for the Respondent : SC, FINANCE AND TAXATION
Linked Case : WP(C)/413/2023
CARBON RESOURCES PVT LTD.
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
STATE OF ASSAM AND 4 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Page No.# 3/8
Advocate for : SC
FINANCE AND TAXATION appearing for STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/412/2023
CARBON RESOURCES PVT LTD
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
THE STATE OF ASSAM AND 4 ORS
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS
Page No.# 4/8
Linked Case : WP(C)/415/2023
CARBON RESOURCES PVT LTD.
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
THE STATE OF ASSAM AND 4 ORS
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS
Page No.# 5/8
Linked Case : WP(C)/414/2023
CARBON RESOURCES PVT LTD.
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
STATE OF ASSAM AND 4 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for STATE OF ASSAM AND 4 ORS.
Linked Case : WP(C)/416/2023
Page No.# 6/8
CARBON RESOURCES PVT. LTD.
A PRIVATE LIMITED COMPANY HAVING ITS REGD. OFFICE AT 55B
MIRZA GHALIB STREET
KOLKATA- 700016 AND ITS FACTORY AT VILLAGE- KUKURMARI
DHALIGAON
P.O. DHALIGAON
IN THE DIST. OF CHIRANG (BTAD)
PIN- 783385
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. KAUSHIK SHA
ASSISTANT MANAGER OF THE PETITIONER COMPANY
VERSUS
THE STATE OF ASSAM AND 4 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
FINANCE (TAXATION) DEPTT.
DISPUR
GHY
2:COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DSPUR
GHY-06
3:JOINT COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
4:ASSISTANT COMMISSIONER OF TAXES
BONGAIGAON
ASSAM
5:DEPUTY COMMISSIONER OF TAXES
DHUBRI ZONE
DHUBRI
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE AND TAXATION appearing for THE STATE OF ASSAM AND 4 ORS.
Page No.# 7/8
BEFORE
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
ORDER
Date : 01.02.2023
It is submitted by the learned counsel for the petitioner that the issue
relating to the present proceedings pertain to rejection of the refund claimed by
the petitioner for refund of taxes which according to the petitioner they are
entitled to under Section 15(b) of the Central Sales Tax Act, 1956 for different
assessment years.
The learned counsel for the petitioner referring to various judgments of
this Court as well as the Apex Court submits that the petitioner purchases Raw
Petroleum Coke (RPC) from within the State of Assam and thereafter
manufactures Calcined Petroleum Coke (CPC) and which is sold during the
course of interstate. It is the claim of the petitioner that the mandate of Section
15(b) of the Act of 1956 prescribes refunds of taxes paid to be made to the
petitioner-assessee. It is also submitted that this Court as well as the Apex
Court has laid down the law that the Raw Petroleum Coke (RPC) and Calcined
Petroleum Coke (CPC) are both covered under the item "Coke in all its forms" as
defined in the Scheduled appended to the Act of 1956.
The learned counsel for the petitioner submits that in WP(C) No.
6864/2022, the Co-ordinate Bench of this Court had already issued notice and
the respondent department has filed their counter affidavit and rejoinder
affidavit on behalf of the petitioner may be required to be filed.
Mr. B. Choudhury, learned standing counsel Finance and Taxation
department agrees with the submissions made by the petitioner in respect of
Page No.# 8/8
the fact that the department has filed the affidavit in WP(C) No. 6864/2022.
Since, the issues raised in WP(C) No. 6864/2022 and the present set of writ
petitions are similar and the question of law required to be decided would also
be similar and since pleadings have been exchanged in WP(C) No. 6864/2022,
this Court considers it appropriate to list these matters together along with
WP(C) No. 6864/2022 which is fixed on 14.11.2022.
List these matters again on 14.02.2023 as directed.
JUDGE
Comparing Assistant
