[Cites 5, Cited by 0]
Gauhati High Court
Hawkins Cookers Ltd vs The State Of Assam And 2 Ors on 7 April, 2026
Author: M. Zothankhuma
Bench: Michael Zothankhuma
Page No.# 1/6
GAHC010244552025
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : Revn.Pet./1/2025
HAWKINS COOKERS LTD.
A CO. REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS
REGISTERED OFFICE SITUATED AT MARKET TOWER F 101, CUFFEE
PARADE, MUMBAI 400005, REPRESENTED BY SRI BRAHMANANDA PANI,
SENIOR VICE PRESIDENT, FINANCE AND ACCOUNTS AND COMPANY
SECY., ADDRESS NEW UDYOG MANDIR II, PITAMBAR LANE, MAHIM,
MUMBAI 400016
VERSUS
THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECY. , FINANCE DEPTT.,
ASSAM, GUWAHATI.
2:THE COMMISSIONER OF TAXES
GUWAHATI.
3:THE JOINT COMMISSIONER OF TAXES
KAR BHAWAN
GUWAHATI
ASSAM
Advocate for the Petitioner : MR. AMIT GOYAL, MR. A CHOUDHURY
Advocate for the Respondent : SC, TAXATION, MR B GOGOI
Linked Case : Revn.Pet./4/2024
HAWKINS COOKERS LTD
Page No.# 2/6
A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS
REGISTERED OFFICE SITUATED AT MARKET TOWER F 101
CUFFE PARADE
MUMBAI 400005 REPRESENTED BY SRI BRAHMANANDA PANI
SENIOR VICE PRESIDENT
FINANCE AND ACCOUNT AND COMPANY SECRETARY
ADDRESS NEW UDYOG MANDIR II
PITAMBER LANE
MAHIM
MUMBAI 400016
VERSUS
THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY
FINANCE DEPARTMENT
ASSAM GUWAHATI
2:THE COMMISSIONER OF TAXES
GUWAHATI
3:THE JOINT COMMISSIONER OF TAXES
KAR BHAWAN
GUWAHATI ASSAM
------------
Advocate for : MR. A GOYAL
Advocate for : SC
TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : Revn.Pet./3/2024
HAWKINS COOKERS LTD
A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS
REGISTERED OFFICE SITUATED AT MARKET TOWER F 101
CUFFE PARADE
MUMBAI 400005 REPRESENTED BY SRI BRAHMANANDA PANI
SENIOR VICE PRESIDENT
FINANCE AND ACCOUNT AND COMPANY SECRETARY
ADDRESS NEW UDYOG MANDIR II
PITAMBER LANE
MAHIM
MUMBAI 400016
VERSUS
Page No.# 3/6
THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY
FINANCE DEPARTMENT
ASSAM GUWAHATI
2:THE COMMISSIONER OF TAXES
GUWAHATI
3:THE JOINT COMMISSIONER OF TAXES
KAR BHAWAN
GUWAHATI ASSAM
------------
Advocate for : MR. A GOYAL
Advocate for : SC
TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : Revn.Pet./1/2024
HAWKINS COOKERS LTD
A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS
REGISTERED OFFICE SITUATED AT MARKET TOWER F 101
CUFFE PARADE
MUMBAI 400005 REPRESENTED BY SRI BRAHMANANDA PANI
SENIOR VICE PRESIDENT
FINANCE AND ACCOUNT AND COMPANY SECRETARY
ADDRESS NEW UDYOG MANDIR II
PITAMBER LANE
MAHIM
MUMBAI 400016
VERSUS
THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY
FINANCE DEPARTMENT
ASSAM GUWAHATI
2:THE COMMISSIONER OF TAXES
GUWAHATI
3:THE JOINT COMMISSIONER OF TAXES
KAR BHAWAN
GUWAHATI ASSAM
------------
Advocate for : MR. A GOYAL
Advocate for : SC
Page No.# 4/6
TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : Revn.Pet./2/2024
HAWKINS COOKERS LTD
A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS
REGISTERED OFFICE SITUATED AT MARKET TOWER F 101
CUFFE PARADE
MUMBAI 400005 REPRESENTED BY SRI BRAHMANANDA PANI
SENIOR VICE PRESIDENT
FINANCE AND ACCOUNT AND COMPANY SECRETARY
ADDRESS NEW UDYOG MANDIR II
PITAMBER LANE
MAHIM
MUMBAI 400016
VERSUS
THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY
FINANCE DEPARTMENT
ASSAM GUWAHATI
2:THE COMMISSIONER OF TAXES
GUWAHATI
3:THE JOINT COMMISSIONER OF TAXES
KAR BHAWAN
GUWAHATI ASSAM
------------
Advocate for : MR. A GOYAL
Advocate for : SC
TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
Linked Case : Revn.Pet./5/2024
HAWKINS COOKERS LTD
A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 HAVING ITS
REGISTERED OFFICE SITUATED AT MARKET TOWER F 101
CUFFE PARADE
MUMBAI 400005 REPRESENTED BY SRI BRAHMANANDA PANI
SENIOR VICE PRESIDENT
FINANCE AND ACCOUNT AND COMPANY SECRETARY
ADDRESS NEW UDYOG MANDIR II
PITAMBER LANE
MAHIM
Page No.# 5/6
MUMBAI 400016
VERSUS
THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY
FINANCE DEPARTMENT
ASSAM GUWAHATI
2:THE COMMISSIONER OF TAXES
GUWAHATI
3:THE JOINT COMMISSIONER OF TAXES
KAR BHAWAN
GUWAHATI ASSAM
------------
Advocate for : MR. A GOYAL
Advocate for : SC
TAXATION appearing for THE STATE OF ASSAM AND 2 ORS
BEFORE
HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
ORDER
07.04.2026
(M. Zothankhuma, J)
Matter pertains to whether the VAT payable by the petitioner @ 12.5%
should be calculated from the sale price of the pressure cooker which has
already been sold, as 4% tax had been paid on the sale of the pressure cooker,
on the wrong assumption that pressure cooker came within the meaning of
aluminum utensils as provided in Entry-6 of the 2 nd Schedule.
The respondent's case is that Entry-6 of the 2 nd Schedule had been
amended in the year 2010 only, to include pressure cooker as a part of
aluminum utensils. However, as pressure cooker was not a part of Entry-6 of the
2nd Schedule prior to 2010 and that it was actually included in Entry-1 of
Page No.# 6/6
Schedule-5 prior to the amendment in the year 2010, requiring 12.5% VAT to
be paid, the difference in tax between 12.5% and 4% would have to be paid by
the petitioner on the sale price minus addition of the 4% tax.
On the other hand, the case of the petitioner is that the sale price had
been made on the pressure cooker on the belief that pressure cooker was to be
taxed @ 4%. When the issue had been clarified by the High Court that the VAT
on pressure cooker prior to its amendment would come within Entry-1 of
Schedule-5, thereby requiring payment of VAT @ 12.5%, the differential tax
payment would have to be made on the sale price of the pressure cooker, which
included the added 4% tax.
The learned counsels for the parties have taken us through various
definitions and provisions of the Assam Value Added Tax Act, 2003, including
Section 2(23), (44), (54), Section 11, Section 13(1)(b) and Section 13(2)(a).
Mr. B Gogoi, learned counsel for the State of Assam submits that he would
like to obtain some further instructions.
Accordingly, list these matters on 23.04.2026.
JUDGE JUDGE
Comparing Assistant
