Gauhati High Court
Patel Engineering Ltd vs The State Of Arunachal Pradesh And ... on 22 June, 2023
Page No.# 1/29
GAHC010213522018
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/6628/2018
PATEL ENGINEERING LTD.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT, 1956 AND HAVING ITS REGD. OFFICE SITUATED AT
PATEL ESTATE ROAD, JOGESWARI (W), MUMBAI- 400102, REP. BY SRI
BALRAJ VANWARI
VERSUS
THE STATE OF ARUNACHAL PRADESH AND 2 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ARUNACHAL
PRADESH, FINANCE DEPTT., ITANAGAR, ARUNACHAL PRADESH
2:COMM. OF STATE TAX (EARLIER COMMISSIONER OF GOODS TAX)
ARUNACHAL PRADESH
ITANAGAR
3:THE SUPERINTENDENT
GOODS TAX
WEST KAMENG DISTRICT
BOMDILA IN THE DIST OF WEST KAMENG
ARUNACHAL PRADES
Advocate for the Petitioner : MS. M L GOPE
Advocate for the Respondent : GA, AP
Linked Case : WP(C)/2843/2014
Page No.# 2/29
M/S BARAK VALLEY CEMENTS LIMITED
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT DEBENDRA
NAGAR
BADARPURGHAT
ASSAM
REPRESENTED BY SRI JAGADISH PRASAD SHAH
THE SENIOR EXECUTIVE OF THE PETITIONER COMPANY AND R/O ISPAT
COMPLEX
4TH FLOOR
NS ROAD
FATASHIL
GHY. DIST- KAMRUP
ASSAM
VERSUS
THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT.
OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GHY-6
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GHY-6
3:THE SUPERINTENDENT OF TAXES
KARIMGANJ
ASSAM
------------
Advocate for : MS.N HAWELIA
Advocate for : appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/6608/2018
PURBANCHAL ENTERPRISE PVT. LTD.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 (READ WITH 2013) AND HAVING ITS FACTORY LOCATED AT EXPORT
PROMOTION INDUSTRIAL PARK
AIDC COMPLEX
AMINGAON
Page No.# 3/29
KAMRUP ASSAM- 781031 REP. BY SRI PAWAN KUMAR SONI
ONE OF THE DIRECTOR OF THE PETITIONER COMPANY AND R/O-
K.C.ROAD
FANCY BAZAR
GHY-1
ASSAM
VERSUS
THE STATE OF ASSAM and 2 ORS.
REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE ANND TAXATION
DISPUR
GHY-6
2:THE COMM. OF TAXES
KAR BHAWAN
DISPUR
GHY-6
3:THE SUPERINTENDENT OF TAXES UNIT-A
CIRCLE 99
KAR BHAWAN
DISPUR
GHY-6
------------
Advocate for : MS. M L GOPE
Advocate for : MR. B GOGOI appearing for THE STATE OF ASSAM and 2 ORS.
Linked Case : WP(C)/5736/2017
DHARAMPAL SATYAPAL LTD
GUWAHATI UNITS
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANES ACT
1956 AND HAVING ITS REGISTERED OFFICE AT 1711
S.P. MUKHERJEE MARG
DELHI- 110006
REP. BY SRI SHANTANU KUMAR SARMA
THE DEPUTY GENERAL MANAGER OF THE COMPANY.
VERSUS
THE STATE OF ASSAM and 2 ORS.
THROUGH THE COMMISSIONER AND SECRETARY TO THE GOVT. OF
Page No.# 4/29
ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI- 781006.
2:THE COMMISSIONER OF STATE TAXES
EARLIER KNOWN AS COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
3:THE SUPERINTENDENT OF STATE TAXES
EARLIER KNOWN AS SUPERINTENDENT OF TAXES UNIT-A
KAR BHAWAN
DISPUR
GUWAHATI-781006.
------------
Advocate for : DR. ASHOK SARAF
Advocate for : SC
FINANCE & TAXATION appearing for THE STATE OF ASSAM and 2 ORS.
Linked Case : WP(C)/3652/2017
KAMRUP COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT WHITE TOWERS
ROOM NO. G-6
115 COLLEGE STREET
KOLKATA- 700012 AND ITS INDUSTRIAL UNIT SITUATED AT BORSOJAI
BELTOLA
GUWAHATI-28
IN THE DIST. OF KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY
ITS AUTHORISED SIGNATORY SRI ARABINDO KUMAR SAHA.
VERSUS
THE STATE OF ASSAM AND 2 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:TEH COMMISSIONER OF TAXES
Page No.# 5/29
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-D
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : MR.S P SHARMA
Advocate for : appearing for THE STATE OF ASSAM AND 2 ORS.
Linked Case : WP(C)/3102/2012
M/S VST INDUSTRIES LTD.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT AZAMABAD
HYDERABAD- 500020 AND ONE OF ITS OFFICE SITUATED AT 4TH FLOOR
EUREKA TOWER
NEAR CHANDMARI FLY OVER
CHANDMARI
GUWAHATI - 781003
ASSAM. REP. BY ITS AUTHORIZED SIGNATORY SHRI SANJAY KHANNA
RESIDENT OF HYDERABAD
ANDHRA PRADESH.
VERSUS
THE STATE OF ASSAM AND ORS
REP.B Y THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI- 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
3:THE ASSISTANT COMMISSIONER OF TAXES
UNIT - A
KAR BHAWAN
Page No.# 6/29
DISPUR
GUWAHATI- 781006.
------------
Advocate for : MR.K CHOUDHURY
Advocate for : appearing for THE STATE OF ASSAM AND ORS
Linked Case : WP(C)/3657/2017
GANESH MET COKE INDUSRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PLACE OF BUSINESS AT HATKHOWAPARA
P.O. AZARA
DIST. KAMRUP
ASSAM AND ITS INDUSTRIAL UNIT SITUATED AT THE SAME PLACE AND
IN THE PRESENT PROCEEDINGS REP. BY ITS AUTHORISED SIGNATORY SRI
ARABINDO KUMAR SAHA
VERSUS
THE STATE OF ASSAM and 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI- 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-B
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : MR.J ISLAM
Advocate for : appearing for THE STATE OF ASSAM and 2 ORS
Linked Case : WP(C)/3644/2017
Page No.# 7/29
SHRI BALAJI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PLACE OF BUSINESS AT VILL and P.O. AZARA
HATKHOWAPARA
MOUZA- CHARIANI
DIST. KAMRUP
ASSAM AND ITS INDUSTRIAL UNIT SITUATED AT THE SAME PLACE AND
IN THE PRESENT PROCEEDING REP. BY ITS AUTHORISED SIGNATORY SRI
ARABINDO KUMAR SAHA
VERSUS
THE STATE OF ASSAM
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI- 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-B
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : MR.J ISLAM
Advocate for : MR.B GOGOI appearing for THE STATE OF ASSAM
Linked Case : WP(C)/5738/2017
M/S. KESHARI INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF THE
INDIAN PARTNERSHIP ACT
1932 AND HAVING ITS OFFICE AND FACTORY AT ABHAYPUR
SHILASUNDARI
GAURIPUR
GUWAHATI -31
ASSAM REP. BY SRI PAWAN KUMAR SONI
ONE OF THE PARTNERS OF THE PETITIONER FIRM AND RESIDENT OF K.C.
Page No.# 8/29
ROAD
FANCY BAZAR
GUWAHATI -1
ASSAM.
VERSUS
THE STATE OF ASSAM and 2 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT 'A'
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : MS.N GOGOI
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM and 2 ORS.
Linked Case : WP(C)/2846/2014
M/S BARAK VALLEY CEMENTS LIMITED
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT DEBENDRA
NAGAR
BADARPURGHAT
ASSAM REP. BY SRI JAGADISH PRASAD SHAH
THE SENIOR EXECUTIVE OF THE PETITIONER COMPANY AND RESIDENT
OF ISPAT COMPLEX
4TH FLOOR
NS ROAD
FATASHIL
GUWAHATI
DIST. KAMRUP
Page No.# 9/29
ASSAM.
VERSUS
THE STATE OF ASSAM AND 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI- 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWNA
DISPUR
GUWAHATI- 781006.
3:THE SUPERINTENDENT OF TAXES
KARIMGANJ
ASSAM.
------------
Advocate for : MS.N HAWELIA
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/3182/2016
INSTAKART SERVICES PRIVATE LIMITED
KALITA BHAWAN
J.P. AGARWALA ROAD
BHARALUMUKH
GHY.-781009 AND REP. BY SRI PRAKASH CHETRI
AREA MANAGER GUWAHATI AND AUTHORIZED REPRESENTATIVE OF THE
PETITIONER.
VERSUS
THE STATE OF ASSAM AND ANR
REP. BY THE COMM. and SECY. TO THE GOVT. OF ASSAM
FINANCE TAXATION DEPTT.
DISPUR
GHY.-06.
------------
Page No.# 10/29
Advocate for : MR.A CHOUDHURY
Advocate for : appearing for THE STATE OF ASSAM AND ANR
Linked Case : WP(C)/2496/2015
M/S ASSAM SILICATE GLASS and CHEMICAL WORKS
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
REP. BY SRI SWAPAN KUMAR PAUL
S/O- LT. GOUR NITAI PAUL
ONE OF ITS PARTNERS HAVING ITS PLACE OF BUSINESS AT A.K. DEB
ROAD
FATASIL AMBARI
P.O.- GHY- 25
DIST.- KAMRUP M
ASSAM.
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE and TAXATION
DISPUR
P.O.- GUWAHATI- 781006.
2:THE COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DISPUR
P.O.- GHY- 6.
3:THE DY. COMMISSIONER OF TAXES APPEALS
KAR BHAWAN
DISPUR
P.O.- GUWAHATI- 781006.
4:THE SUPERINTENDENT OF TAXES
UNIT- D
P.O.- GUWAHATI- 781006
DIST.- KAMRUP M
ASSAM.
------------
Advocate for : MS.J TRIPATHI
Advocate for : appearing for THE STATE OF ASSAM AND 3 ORS
Page No.# 11/29
Linked Case : WP(C)/3656/2017
JUPITER COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLAB
ANUKUL CHANDRA STREET
5-F ELECTRONIC CENTRE
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT BORSOJAI
BELTOLA
GUWAHATI -28
IN THE DIST. OF KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY
ITS AUTHORISED SIGNATORY SRI ARABINDO KUMAR SAHA
VERSUS
THE STATE OF ASSAM AND 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT -D
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : MR.P DAS
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/3647/2017
PARASHNATH COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLAB
ANUKUL CHANDRA STREET
Page No.# 12/29
5-F ELECTRONIC CENTRE
KOLKATA- 700072 AND ITS INDUSTRIAL UNIT SITUATED AT BORSOJAI
BELTOLA
GUWAHATI -28
IN THE DIST. OF KAMRUP AND IN THE PRESENT PROCEEDINGS REP. BY
ITS AUTHORISED SIGNATORY SRI DELIP KUMAR JAIN.
VERSUS
THE STATE OF ASSAM and 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI- 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-D
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : DR.ASHOK SARAF
Advocate for : appearing for THE STATE OF ASSAM and 2 ORS
Linked Case : WP(C)/5765/2017
VODAFONE MOBILE SERVICES LIMITED
HAVING ITS ASSAM AND NORTH EAST CIRCLE OFFICE AT RED DEN
GORCHUK
NEAR DY365
P.S- GORCHUK
GHY
PIN- 781035
KAMRUPM DIST
ASSAM
REP. THROUGH ITS CONSTITUENT ATTORNEY AND AUTHORIZED
SIGNATORY
Page No.# 13/29
VERSUS
THE STATE OF ASSAM AND 2 ORS
THROUGH THE CHIEF SECRETARY
GOVT OF ASSAM
DISPUR
GHY- 6
2:COMMISSIONER VALUE ADDED TAX
DISPUR
GUWAHATI
ASSAM
3:ASSISTANT COMMISSIONER OF TAXES
GUWAHATI UNIT-A
ASSAM
------------
Advocate for : MR A KALITA
Advocate for : appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/4258/2017
BHARTI AIRTEL LTD.
HAVING ITS REGISTERED OFFICE A BHARATI CRESENT
1 NELSON MANDELA ROAD
VASANT KUNA
PHSE-II
NEW DELHI- 110070 AND CIRCLE OFFICE AT "BHARATI HOUSE"
SIX MILE
KHANAPARA
GUWAHATI - 781022
KAMRUP METRO
ASSAM REP. BY THE AUTHORIZED SIGNATORY AND CIRCLE LEGAL and
REGULATORY HEAD SIB KUMAR SARMA S/O LT. ASWINI KUMAR SARMA
R/O FLAT NO. C-3
SITALA ENCLAVE KHARGHULI
GUWAHATI -781004.
VERSUS
THE STATE OF ASSAM and 2 ORS.
REP. BY COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE and TAXATION
DISPUR
GUWAHATI
ASSAM
Page No.# 14/29
2:THE COMMISSIONER OF TAXES
KAR BHABAN
DISPUR
GUWHATI - 781006
3:THE SUPERINTENDENT OF TAXES
UNIT-A
KAR BHABAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : MR.S BHARALI
Advocate for : appearing for THE STATE OF ASSAM and 2 ORS.
Linked Case : WP(C)/4177/2016
M/S BARAK VALLEY CEMENTS LIMITED
A COMPANY INCORPORATION UNDER THE PROVISION SOF THE
COMPANIES ACT
1956 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT DEBENDRA
NAGAR
BADARPURGHAT
ASSAM REP. BY SRI VINEET GARODIA
THE SENIOR EXECUTIVE OF THE PETITIONER COMPANY AND RESIDENT
SHREE MAGAR MAIN ROAD
BIJAYA CHAKRABORTY LANE OPPOSITE TO HOTAL GATEWAY GRANDEUR
DISPUR
SUB POST OFFICE GUWAHATI- 781005
DIST. KAMRUP M
ASSAM.
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
Page No.# 15/29
GUWAHATI- 781006.
3:THE ADDITIONAL COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHAIT- 781006.
4:THE SUPERINTENDENT OF TAXES
KARIMGANJ
ASSAM.
------------
Advocate for : MS M L GOPE
Advocate for : appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/3988/2017
BHARTI INFRATEL LTD.
A COMPANY INCORPORATED UNDER COMPANIES ACT 1956
HAVING ITS REGD OFFICE IN ARAVALI CRESCENT 1
NELSON MANDELA ROAD
VASANT KUNJ
PHASE-II
NEW DELHI- 110070
REP. BY ITS CONSTITUENT ATTORNEY AND AUTHORISED SIGNATORY
VERSUS
THE STATE OF ASSAM and 2 ORS.
THROUGH THE CHIEF SECRETARY GOVT OF ASSAM
2:COMMISSIONER
VALUE ADDED TAX
GOVT OF ASSAM
3:ASSISTANT COMMISSIONER OF TAXES
GOVT OF ASSAM
------------
Advocate for : MR.H DAS
Advocate for : appearing for THE STATE OF ASSAM and 2 ORS.
Linked Case : WP(C)/3660/2017
S.K.J. COKE INDUSTRIES LIMITED
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
Page No.# 16/29
1956 AND HAVING ITS PLACE OF BUSINESS AT PACHIM BORAGAON
NH-37
JALUKBARI
GUWAHATI
ASSAM
AND IT SINDUSTRIAL UNIT SITUATED AT THE SAME PLACE AND IN THE
PRESENT PROCEEDINGS REP. BY ITS AUTHORISED SIGNATORY SRI
ARABINDO KUMAR SAHA.
VERSUS
THE STATE OF ASSAM AND 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-B
KAR BHAWAN
DISPUR GUWAHATI - 781006.
------------
Advocate for : MR.P DAS
Advocate for : appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : MC/2187/2014
M/S BARAK VALLEY CEMENTS LIMITED
VERSUS
THE STATE OF ASSAM AND 2 ORS
------------
Advocate for : MSM L GOPE
Page No.# 17/29
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/5721/2017
M/S. GODREJ CONSUMER PRODUCTS LTD.
A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES
ACT
1956 READ WITH TEH COMPANIES ACT
AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT PIROJSHANAGAR
EASTERN EXPRESS HIGHWAY
VIKROLIEAST
MUMBAI-400079 AND SIX INDUSTRIAL UNITS SITUATED ONE SITUATED
AT 1 SHED-A3
A4
A8 PT
MINI INDUSTRIAL ESTATE
KALAPAHAR
GUWAHATI-781016 AND ANOTHER AT 2 APDC COMPLEX
CITI
KALAPAHAR
GUWAHATI-781016
ANOTHER AT 3 LALUNG GAON
LOKHRA
GUWAHATI-781034
ANOTHER AT 4 NORTH GUWAHATI
AMINGAON
GUWAHATI-781016
ANOTHER AT 5 PLOT NO. 53C
BRAHMAPUTRA INDUSTRIAL PARK
GAURIPUR SILA
GUWAHATI-781016 AND ANOTHER AT 6 NH-37
SARUSOJAI
LOKHARA CHARIALI
BELTOLA MOUZA
GUWAHATI-781034 IN THE PRESENT PROCEEDINGS
REP. BY ITS ASSOCIATE VICE PRESIDENT SRI K. ABDUL SAMAD
VERSUS
THE STATE OF ASSAM and 2 ORS.
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
Page No.# 18/29
DISPUR
GUWAHATI-781006
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI-781006
3:THE SUPERINTENDENT OF TAXES
UNIT-'B'
KAR BHAWAN
DISPUR
GUWAHATI-781006
------------
Advocate for : MS M L GOPE
Advocate for : appearing for THE STATE OF ASSAM and 2 ORS.
Linked Case : WP(C)/6723/2014
M/S CEMENT INTERNATIONAL LTD.
A COMPANCY INCORPORTED UNDER THE PROVISIONS OF THE
COMPANIES ACT
1956 AND HAVING ITS PRINCIPAL NAGAR
BADARPURGHAT
ASSAM
REP. BY SRI JAGADISH PRASAD SHAH
O/O THE DIRECTOR OF THE PETITIONER COMPANY AND R/O 4E
ISPAT COMPLEX
NS ROAD
FATASHIL
GUWAHATI
DIST- KAMRUP
ASSAM
VERSUS
THE STATE OF ASSAM AND 3 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE and TAXATION
DISPUR
GHY-6
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GHY-6
Page No.# 19/29
3:THE SUPERINTENDENT OF TAXES
KARIMGANJ
ASSAM
4:THE SUPERINTENDENT OF TAXES
RECOVERY
KARIMGANJ
ASSAM
------------
Advocate for : MS.S BARUAH
Advocate for : appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/3645/2017
JAI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT DALMAGAON
NEAR RANGIA
DIST. KAMRUP
GUWAHATI
ASSAM AND ITS INDUSTRIAL UNIT SITUATED AT THE SAME PLACE AND
IN THE PRESENT PROCEEDINGS REP. BY ITS AUTHORISED SIGNATORY SRI
DILIP KUMAR JAIN.
VERSUS
THE STATE OF ASSAM AND 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-B
KAR BHAWAN
DISPUR
GUWAHATI - 781006
------------
Advocate for : DR.ASHOK SARAF
Page No.# 20/29
Advocate for : appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/2489/2015
M/S PRIDE COKE PVT. LTD.
A PVT. LTD. COMPANY HAVING ITS REGD. OFFICE AT KUMARPARA
HARLALKA BHAWAN
OPP. SHANTI SABHA ROAD
P.O. GHY-09
DIST- KAMRUP METRO
ASSAM
AND IS REP. BY ONE OF ITS DIRECTOR SRI KAMAL KUMAR HARLALKA
VERSUS
THE STATE OF ASSAM AND 4 ORS
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
DEPTT. OF FINANCE AND TAXATION
DISPUR
GUWAHATI
DIST- KAMRUP
ASSAM
2:THE COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DISPUR
GUWAHATI
ASSAM
3:THE DY. COMMISSIONER OF TAXES APPEALS
KAR BHAWAN
DISPUR
GUWAHATI
ASSAM
4:THE SUPERINTENDENT OF TAXES
CIRCLE-99
UNIT-D
GUWAHATI
KAMRUP
ASSAM
5:THE ASSAM BOARD OF REVENUE
GUWAHATI
DIST- KAMRUP METRO
ASSAM
------------
Page No.# 21/29
Advocate for : MR.T C DAS
Advocate for : appearing for THE STATE OF ASSAM AND 4 ORS
Linked Case : WP(C)/3655/2017
SHIVA COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT ROYAL
RESIDENCY
FLAT NO. 1-C
G.S. ROAD
GUWAHATI -5 AND AND ITS INDUSTRIAL UNIT SITUATED AT VILL-
DALMAGAON
NEAR RANGIA IN THE DIST. OF KAMRUP AND IN THE PRESENT
PROCEEDING REP. BY ITS AUTHORISED SIGNATORY SRI DILIP KUMAR
JAIN.
VERSUS
THE STATE OF ASSAM AND 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION DISPUR
GUWAHATI - 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-B
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : MR.P DAS
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/3642/2017
Page No.# 22/29
JAGATI COKE PVT. LTD.
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
1956 AND HAVING ITS PLACE OF BUSINESS AT DALMAGAON
NEAR RANGIA
KAMRUP
ASSAM AND ITS INDUSTRIAL UNIT SITUATED AT AT THE SAME PLACE
AND IN THE PRESENT PROCEEDINGS REP. BY ITS AUTHORISED
SIGNATORY SRI ARABINDO KUMAR SAHA
VERSUS
THE STATE OF ASSAM and 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISISONER OF TAXES
KAR BHAWAN
DISPUR GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT -B
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : MR.J ISLAM
Advocate for : MR.B GOGOI appearing for THE STATE OF ASSAM and 2 ORS
Linked Case : WP(C)/3175/2016
WS RETAIL SERVICES PRIVATE LIMITED
A COMPANY INCORPORTED UNDER THE COMPANIES ACT
1956 HAVING ITS REGD. OFFICE AT OZONE MANAY TECH PARK
B- BLOCK
9TH FLOOR
SURVEY NO. 56/18 and 55/9
GARVEBHAVIPALYA
HOSUR ROAD
BANGALOREAND REP. BY SRI PRADEEP L SANKAJE AUTHORIZED REP. OF
THE PETITIONER
Page No.# 23/29
VERSUS
THE STATE OF ASSAM AND ANR
REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM
FINANCE TAXATION DEPTT.
DISPUR
GHY-6
2:THE COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DISPUR
GHY-6
------------
Advocate for : MR.J P MORE
Advocate for : MS.K DUTTA appearing for THE STATE OF ASSAM AND ANR
Linked Case : WP(C)/2491/2015
M/S JUTHALAL GAJADHAR
A PARTNERSHIP FIRM HAVING ITS PRINCIPAL REGISTERED OFFICE AT
BHUTAN ROAD
RANGIA
P.O.- RANGIA
DIST.- KAMRUP
ASSAM AND IS REP. BY ONE OF ITS PARTNERS SRI HARI RAM KYAL.
VERSUS
THE STATE OF ASSAM AND 4 ORS
REP. BY THE SECY. TO THE FINANCE DEPTT.
GOVT. OF ASSAM
DISPUR
GUWAHATI
DIST.- KAMRUP
ASSAM.
2:THE COMMISSIONER OF TAXES
ASSAM
KAR BHAWAN
DISPUR
GUWAHATI
ASSAM.
3:THE DY. COMMISSIONER OF TAXES APPEALS
KAR BHAWAN
Page No.# 24/29
DISPUR
GUWAHATI
ASSAM.
4:THE SUPERINTENDENT OF TAXES
GUWAHATI UNIT- B
KAR BHAWAN
DISPUR
GUWAHATI
KAMRUP
ASSAM.
5:THE ASSAM BOARD OF REVENUE
GUWAHATI
DIST.- KAMRUP M
ASSAM.
------------
Advocate for : MR.P SARMA
Advocate for : appearing for THE STATE OF ASSAM AND 4 ORS
Linked Case : WP(C)/5784/2017
DISHNET WIRELESS LIMITED
A COMPANY REGD UNDER COMPANY ACT
1956 HAVING ITS REGD OFFICE AT OPUS CENTRE
CENTRAL ROAD
OPP TUNGA PARADISE
MIDC
ANDHERIEAST
MUMBAI- 400093
MAHARASHTRA AND HAVING ITS CIRCLE OFFICE AT TRIBENI
COMMERCIAL COMPLEX
3RD FLOOR
NEAR ASIAN COMMERCIAL COMPLEX
GS ROAD
ULUBARI
GHY- 07
ASSAM
VERSUS
THE STATE OF ASSAM AND 2 ORS
THROUGH THE CHIEF SECRETARY
GOVT OF ASSAM
DISPUR
GHY-6
Page No.# 25/29
2:COMMISSIONER VALUE ADDED TAX
DISPUR
GUWAHATI
ASSAM
3:ASSISTANT COMMISSIONER OF TAXES
GUWAHATI UNIT-A
ASSAM
------------
Advocate for : MR A KALITA
Advocate for : GA
ASSAM appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/3661/2017
SHEO SHAKTI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 115 COLLEGE
STREET
"WHITE TOWERS"
ROOM NO. G-11
KOLKATA- 700012 AND ITS INDUSTRIAL UNIT SITUATED AT VILL-
MARANJANA
NEAR RANGIA IN THE DIST. OF KAMRUP
ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY ITS AUTHORISED
SIGNATORY SRI DILIP KUMAR JAIN.
VERSUS
THE STATE OF ASSAM AND 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-B
KAR BHAWAN
Page No.# 26/29
DISPUR
GUWAHATI- 781006.
------------
Advocate for : MR.P DAS
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : I.A.(Civil)/1446/2016
M/S BARAK VALLEY CEMENTS LIMITED
VERSUS
THE STATE OF ASSAM AND 3 ORS
------------
Advocate for : MS.N GOGOI
Advocate for : appearing for THE STATE OF ASSAM AND 3 ORS
Linked Case : WP(C)/5747/2017
AVICHAL BUILDCON PVT. LTD.
GUWAHATI UNIT
A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE
COMPANIES ACT AND HAVING ITS REGISTERED OFFICE AT 1711
S.P. MUKHERJEE MARG
DELHI - 110006 REP. BY SRI DIPESH CHANDRA TIWARI
THE CHIEF FINANCIAL OFFICER OF THE COMPANY.
VERSUS
THE STATE OF ASSAM and 2 ORS.
THROUGH THE COMMISSIONER AND SECRETARY TO THE GOVT. OF
ASSAM
DEPARTMENT OF FINANCE AND TAXATION
DISPUR
GUWAHATI - 781006.
2:THE COMMISSIONER OF STATE TAXES
Page No.# 27/29
EARLIER KNOWN AS COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF STATE TAXES
EARLIER KNOWN AS SUPERINTENDENT OF TAXES
UNIT-A
KAR BHAWAN
DISPUR
GUWAHATI -781006.
------------
Advocate for : MR.P BARUAH
Advocate for : appearing for THE STATE OF ASSAM and 2 ORS.
Linked Case : WP(C)/3651/2017
RAJ COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT ROYAL
RESIDENCY
FLAT NO. 1-C
G.S. ROAD
GUWAHATI -5 AND ITS INDUSTRIAL UNIT SITUATED AT VILL-
DALMAGAON
P.S. PATHIMARI
GUWAHATI AND IN THE PRESENT PROCEEDINGS REP. BY BY ITS
AUTHORISED SIGNATORY SRI DILIP KUMAR JAIN.
VERSUS
THE STATE OF ASSAM AND 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATIN DISPUR
GUWAHATI- 781006.
2:THE COMMISSIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI- 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT -B
KAR BHAWAN
Page No.# 28/29
DISPUR
GUWAHATI - 781006.
------------
Advocate for : MR.J ISLAM
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : WP(C)/3646/2017
SETHI COKE INDUSTRIES
A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP
ACT
1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1/1A BIPLAB
ANUKUL CHANDRA STREET
5-F ELECTRONIC CENTRE
KOKATA - 700072 AND ITS INDUSTRIAL UNIT SITUATED AT VILL-
MORANJANA
NEAR RANGIA IN THE DIST. OF KAMRUP AND IN THE PRESENT
PROCEEDINGS REP. BY ITS AUTHORISED SIGNATORY SRI DILIP KUMAR
JAIN.
VERSUS
THE STATE OF ASSAM AND 2 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
DEPARTMENT OF FINANCE AND TAXATION DISPUR
GUWAHATI - 781006.
2:THE COMMISIONER OF TAXES
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-B
KAR BHAWAN
DISPUR
GUWAHATI - 781006.
------------
Advocate for : DR.ASHOK SARAF
Advocate for : SC
FINANCE and TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Page No.# 29/29
BEFORE
HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA
HONOURABLE MR. JUSTICE ROBIN PHUKAN
ORDER
Date : 22.06.2023.
(A.M. Bujor Barua, J)
Heard in part.
Dr. Ashok Saraf, learned Senior Advocate being assisted by learned counsel Mr. Avra
Mazumder has referred to the provisions of paragraph Nos.1139 to 1161 of the judgment of
the Nine Judges Bench of the Hon'ble Supreme Court, rendered in Jindal Stainless Ltd. vs.
State of Haryana, reported in (2017) 12 SCC 1.
List the matter on 20.07.2023, for further hearing.
JUDGE JUDGE
Comparing Assistant
