M/S Shivam Pipe Industries vs The State Of Assam And 4 Ors
2025 Latest Caselaw 3299 Gua

Gauhati High Court

M/S Shivam Pipe Industries vs The State Of Assam And 4 Ors on 19 February, 2025

Author: Soumitra Saikia

Bench: Soumitra Saikia

                                                                 Page No.# 1/2

GAHC010241452024




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                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                         Case No. : WP(C)/6108/2024

         M/S SHIVAM PIPE INDUSTRIES
         A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACEOF BUSINESS AT 6TH
         FLOOR, SRI KAMAKHYA TOWER, CHRISTIAN BASTI, G.S.ROAD,
         GUWAHATI- 781005, ASSAM AND MANUFACTURING UNIT AT NO.2
         DAGAON, PUB-KACHARI MAHAL, KAMALPUR, DISTRICT- KAMRUP,
         ASSAM, REPRESENTED BY ONE OF ITS PARTNERS, SRI DILIP KUMAR
         GOENKA AGED ABOUT 52 YEARS, SON OF SRI MANGILAL GOENKA



         VERSUS

         THE STATE OF ASSAM AND 4 ORS
         REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE
         GOVERNMENT OF ASSAM, DEPARTMENT OF INDUSTRIES AND
         COMMERCE, DISPUR- 781006, ASSAM

         2:THE ASSAM INDUSTRIAL DEVELOPMENT CORPORATION
          R.G. BARUA ROAD
          GUWAHATI- 781024 REPRESENTED BY ITS MANAGING DIRECTOR

         3:THE MANAGING DIRECTOR
         THE ASSAM INDUSTRIAL DEVELOPMENT CORPORATION
          R.G. BARUA ROAD
          GUWAHATI- 781024

         4:THE COMMISSIONER OF TAXES
         ASSAM
          DISPUR
          GUWAHATI- 781006

         5:THAT STATE LEVEL COMMITTEE
          R.G. BARUA ROAD
          GUWAHATI- 78102
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Advocate for the Petitioner   : MR. O P BHATI, S. K. GUPTA,MR. P SARMA,MR T C DAS

Advocate for the Respondent : SC, INDUSTRIES AND COMMERCE, MR. SURAJIT DAS,SC,
TAXATION




                                     BEFORE
                      HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                         ORDER

19.02.2025

Heard Mr. OP Bhati, learned counsel for the petitioner. Also heard Mr. B.

Chowhdury, learned Standing Counsel, Taxation Department.

Mr. B. Chowdhury submits that similar matters have been heard and

reserved judgment. It is submitted that the judgment to be rendered will cover

this mater.

Accordingly, learned Standing Counsel for the respondents shall furnish

relevant case number.

List the matter after 2 (two) weeks.

JUDGE

Comparing Assistant