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Gauhati High Court
Patel Engineering Ltd. A Company ... vs The State Of Arunachal Pradesh And 2 Ors. ... on 17 March, 2026
Page No.# 1/16
GAHC010213522018
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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
1: 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
Linked Case : WP(C)/3988/2017
BHARTI INFRATEL LTD. 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
1: 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
Page No.# 2/16
GOVT OF ASSAM
Linked Case : WP(C)/2843/2014
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 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
1: 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
Linked Case : WP(C)/3660/2017
S.K.J. COKE INDUSTRIES LIMITED A COMPANY INCORPORATED UNDER
THE COMPANIES ACT 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
1: 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.
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
Page No.# 3/16
INDUSTRIAL PARK AIDC COMPLEX AMINGAON 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
1: 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
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
1: 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 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.
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 2013 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 PLOT NO. 52 AMINGAON GUWAHATI-781016 ANOTHER
AT 5 PLOT NO. 53C BRAHMAPUTRA INDUSTRIAL PARK GAURIPUR SILA
Page No.# 4/16
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
1: THE STATE OF ASSAM and 2 ORS. REP. BY THE COMMISSIONER AND
SECRETARY TO THE GOVT. OF ASSAM DEPTT. 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
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
1: 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
KAR BHAWAN DISPUR GUWAHATI- 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-D KAR BHAWAN DISPUR GUWAHATI - 781006.
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
Page No.# 5/16
VERSUS
1: 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
3:THE SUPERINTENDENT OF TAXES
KARIMGANJ ASSAM
4:THE SUPERINTENDENT OF TAXES
RECOVERY KARIMGANJ ASSAM
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
1: 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 DISPUR GUWAHATI- 781006.
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
1: THE STATE OF ASSAM AND 2 ORS.REP. BY THE COMMISSIONER AND
Page No.# 6/16
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
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
1: 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
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
1: 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.
Page No.# 7/16
2:THE COMMISSIONER OF TAXES
KAR BHAWAN DISPUR GUWAHATI - 781006.
3:THE SUPERINTENDENT OF TAXES
UNIT-B KAR BHAWAN DISPUR GUWAHATI - 781006.
Linked Case : WP(C)/3644/2017
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
ITSAUTHORISED SIGNATORY SRI ARABINDO KUMAR SAHA
VERSUS
1: 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.
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
1: 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.
Page No.# 8/16
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. ROAD
FANCY BAZAR GUWAHATI -1 ASSAM.
VERSUS
1: 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.
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
VERSUS
1: 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
Linked Case : WP(C)/3642/2017
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
Page No.# 9/16
1: 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.
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 ASSAM.
VERSUS
1: 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.
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.
Linked Case : WP(C)/2496/2015
M/S ASSAM SILICATE GLASS and CHEMICAL WORKS A PARTNERSHIP FIRM
Page No.# 10/16
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
1: 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
ASSAMKAR 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.
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
1: 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 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.
Linked Case : WP(C)/3656/2017
JUPITER COKE INDUSTRIES A PARTNERSHIP FIRM REGISTERED UNDER
THE INDIAN PARTNERSHIP ACT 1932 AND HAVING ITS PRINCIPAL PLACE
Page No.# 11/16
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
1: 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.
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 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
1: 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.
Linked Case : WP(C)/5784/2017
DISHNET WIRELESS LIMITED A COMPANY REGD UNDER COMPANY ACT
1956 HAVING ITS REGD OFFICE AT OPUS CENTRE 47 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
Page No.# 12/16
VERSUS
1: 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
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
1: 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.
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
VERSUS
1: THE STATE OF ASSAM AND 2 ORS. THROUGH THE CHIEF SECRETARY
GOVT OF ASSAM DISPUR GHY- 6
Page No.# 13/16
2:COMMISSIONER VALUE ADDED TAX
DISPUR GUWAHATI ASSAM
3:ASSISTANT COMMISSIONER OF TAXES
GUWAHATI UNIT-A ASSAM
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
1: 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
2:THE COMMISSIONER OF TAXES
KAR BHABAN DISPUR GUWHATI - 781006
3:THE SUPERINTENDENT OF TAXES
UNIT-A KAR BHABAN DISPUR GUWAHATI - 781006.
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
1: 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 EARLIER KNOWN AS
COMMISSIONER OF TAXES KAR BHAWAN DISPUR GUWAHATI - 781006.
3:THE SUPERINTENDENT OF STATE TAXES EARLIER KNOWN AS
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SUPERINTENDENT OF TAXES UNIT-A KAR BHAWAN DISPUR GUWAHATI
-781006.
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
1: 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 DISPUR GUWAHATI - 781006.
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
1: 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.
Page No.# 15/16
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 OF HOUSE NO. 22 SHREE MAGAR
MAIN ROAD BIJAYA CHAKRABORTY LANE OPPOSITE TO HOTAL GATEWAY
GRANDEUR DISPUR SUB POST OFFICE GUWAHATI- 781005 DIST. KAMRUP
(M) ASSAM.
VERSUS
1: 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 GUWAHATI- 781006.
3:THE ADDITIONAL COMMISSIONER OF TAXES
KAR BHAWAN DISPUR GUWAHAIT- 781006.
4:THE SUPERINTENDENT OF TAXES
KARIMGANJ ASSAM.
For the Petitioner(s) : Dr. A. Saraf, Sr. Advocate, assisted by Mr. P.U. Bora, Advocate.
: Mr. Mr. A. Swarup, Advocate
(through video conferencing).
For the Respondent(s) : Mr. D. Saikia, Advocate General, Assam, assisted by Mr. B. Choudhury,
Standing Counsel, Finance (Taxation) Department; Ms. R. Barua and Ms.
P. Barua, Advocates.
-B E F O R E -
HON'BLE THE CHIEF JUSTICE MR. ASHUTOSH KUMAR
HON'BLE MR. JUSTICE ARUN DEV CHOUDHURY
17-03-2026
(Ashutosh Kumar, CJ)
As prayed for on behalf of the writ petitioners and agreed to
by the counsel representing the State of Assam, let all these matters be
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listed for hearing on 14.05.2026.
JUDGE CHIEF JUSTICE
Comparing Assistant
