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BHARTI AIRTEL LTD. v. THE STATE OF ASSAM and 2 ORS.

Gauhati High Court
Oct 22, 2019

Page No.# 1/23

GAHC010236682012

THE GAUHATI HIGH COURT

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

Case No. : WP(C) 3102/2012

1: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

Advocate for the Petitioner : MR.K CHOUDHURY

Advocate for the Respondent :

1

Linked Case : WP(C) 3988/2017

1: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

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

GOVT OF ASSAM

Advocate for the Petitioner : MR.H DAS Advocate for the Respondent :

Linked Case : WP(C) 2843/2014 1: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

2

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

Advocate for the Petitioner : MS.N HAWELIA Advocate for the Respondent :

Linked Case : WP(C) 3660/2017

1: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

3

DISPUR

GUWAHATI- 781006.

3:THE SUPERINTENDENT OF TAXES

UNIT-B

KAR BHAWAN

DISPUR GUWAHATI - 781006. Advocate for the Petitioner : MR.P DAS Advocate for the Respondent :

Linked Case : WP(C) 6608/2018

1: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

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

4

Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : MR. B GOGOI Linked Case : WP(C) 5736/2017

1: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. Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : SC FINANCE & TAXATION

Linked Case : WP(C) 5721/2017

5

1: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

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

6

3:THE SUPERINTENDENT OF TAXES

UNIT-'B'

KAR BHAWAN

DISPUR

GUWAHATI-781006 Advocate for the Petitioner : MS M L GOPE Advocate for the Respondent :

Linked Case : WP(C) 3652/2017

1: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. Advocate for the Petitioner : MR.S P SHARMA Advocate for the Respondent :

7

Linked Case : WP(C) 6723/2014 1: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

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

Advocate for the Petitioner : MS.S BARUAH Advocate for the Respondent :

8

Linked Case : WP(C) 3645/2017

1: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 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 the Petitioner : DR.ASHOK SARAF Advocate for the Respondent :

Linked Case : WP(C) 3657/2017

1: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

9

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-B

KAR BHAWAN

DISPUR

GUWAHATI - 781006. Advocate for the Petitioner : MR.J ISLAM Advocate for the Respondent :

Linked Case : WP(C) 3644/2017

1: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

1:THE STATE OF ASSAM

REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM

DEPARTMENT OF FINANCE AND TAXATION

DISPUR

GUWAHATI- 781006.

10

2:THE COMMISSIONER OF TAXES

KAR BHAWAN

DISPUR

GUWAHATI - 781006.

3:THE SUPERINTENDENT OF TAXES

UNIT-B

KAR BHAWAN

DISPUR

GUWAHATI - 781006. Advocate for the Petitioner : MR.J ISLAM Advocate for the Respondent : MR.B GOGOI Linked Case : WP(C) 3655/2017

1: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

11

DISPUR

GUWAHATI - 781006. Advocate for the Petitioner : MR.P DAS Advocate for the Respondent : SC FINANCE and TAXATION

Linked Case : WP(C) 5738/2017 1: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. Advocate for the Petitioner : MS.N GOGOI Advocate for the Respondent : SC FINANCE and TAXATION

12

Linked Case : WP(C) 3642/2017

1: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

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. Advocate for the Petitioner : MR.J ISLAM Advocate for the Respondent : MR.B GOGOI Linked Case : WP(C) 2846/2014 1: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

13

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.

Advocate for the Petitioner : MS.N HAWELIA Advocate for the Respondent : SC FINANCE and TAXATION

Linked Case : WP(C) 3656/2017

1: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

14

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. Advocate for the Petitioner : MR.P DAS Advocate for the Respondent : SC FINANCE and TAXATION

Linked Case : WP(C) 3647/2017

1: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

15

KAR BHAWAN

DISPUR

GUWAHATI - 781006.

3:THE SUPERINTENDENT OF TAXES

UNIT-D

KAR BHAWAN

DISPUR

GUWAHATI - 781006. Advocate for the Petitioner : DR.ASHOK SARAF Advocate for the Respondent :

Linked Case : WP(C) 5784/2017

1: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

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

16

3:ASSISTANT COMMISSIONER OF TAXES

GUWAHATI UNIT-A

ASSAM

Advocate for the Petitioner : MR A KALITA Advocate for the Respondent : GA

ASSAM

Linked Case : WP(C) 3661/2017

1: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. Advocate for the Petitioner : MR.P DAS Advocate for the Respondent : SC

17

FINANCE and TAXATION Linked Case : WP(C) 5765/2017

1: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

2:COMMISSIONER VALUE ADDED TAX

DISPUR

GUWAHATI

ASSAM

3:ASSISTANT COMMISSIONER OF TAXES

GUWAHATI UNIT-A

ASSAM

Advocate for the Petitioner : MR A KALITA Advocate for the Respondent :

Linked Case : WP(C) 4258/2017

1:BHARTI AIRTEL LTD.

HAVING ITS REGISTERED OFFICE A BHARATI CRESENT

1 NELSON MANDELA ROAD

VASANT KUNA

PHSE-II

18

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. Advocate for the Petitioner : MR.S BHARALI Advocate for the Respondent :

Linked Case : WP(C) 5747/2017

1: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.

19

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. Advocate for the Petitioner : MR.P BARUAH Advocate for the Respondent :

Linked Case : WP(C) 3651/2017

1: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

20

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 the Petitioner : MR.J ISLAM Advocate for the Respondent : SC FINANCE and TAXATION

Linked Case : WP(C) 3646/2017

1: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

21

KAR BHAWAN

DISPUR

GUWAHATI - 781006. Advocate for the Petitioner : DR.ASHOK SARAF Advocate for the Respondent : SC FINANCE and TAXATION

Linked Case : WP(C) 4177/2016

1: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

22

KARIMGANJ

ASSAM.

Advocate for the Petitioner : MS M L GOPE Advocate for the Respondent :

B E F O R E

HON'BLE THE CHIEF JUSTICE MR. AJAI LAMBA HON'BLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA

22-10-2019

(Ajai Lamba, CJ )

Mr. Pritam Baruah, learned counsel for the petitioners seeks adjournment in this bunch of cases.

List on 14th November, 2019.

JUDGE CHIEF JUSTICE

Comparing Assistant

23