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
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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