WP(C) 2329/2015. Gauhati High Court
| Case Number | WP(C) 2329/2015 |
| Judgement Date | April 04, 2020 |
| Court | Gauhati High Court |
THE GAUHATI HI GH COURT AT GUWAHATI
(The High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh)
WP( C) NO. 2329 OF 2015
PETITI ONER:
M/ s. Ethelwold Estate (Pvt.) Limited,
Jalan Nagar,PO: Jalan Nagar, Dibrugarh, Assam, PI N: 786 005
Versus
RESPONDENTS:
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The State of Assam, represented by the Commissioner & Secretary to the Govt. of Assam, Finance (Taxation) Department, Dispur, Guwahati-6.
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The Commissioner of Taxes (Assam) Kar Bhawan, G.S.Road, Guwahati.
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The Assistant Commissioner of Taxes, Dibrugarh, District Dibrugarh, Assam
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The Deputy Commissioner of Taxes (Appeal), Tinsukia, District Tinsukia, Assam
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The Assam Board of Revenue, Guwahati represented by the Secretary.
BEFORE
HON’BLE THE CHI EF JUSTI CE MR. AJI T SI NGH HON’BLE MR. JUSTI CE MANOJI T BHUYAN
For the petitioner : Mr. YS Mannan, learned Counsel
For the Respondents : Mr. D Saikia,
learned Senior Additional Advocate General, Assam
Date of hearing & Judgment: 4.4.2017
JUDGMENT AND ORDER
( Aj it Sin gh , CJ)
This petition under Article 226 of the Constitution is directed against the judgment dated 2.2.2015 passed by the Assam Board of Revenue, Guwahati, whereby it has affirmed the order as passed by the Assistant Commissioner of Taxes, Dibrugarh.
Page 1 of 3
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The petitioner is a Tea Company. I t produces black tea and sells tea waste in the State of Assam as well as all over I ndia. I t also transfers stock of tea in course of I nter-State Trade and claims exemption from payment of taxes on the strength of declaration Form-F after duly receiving the same from its branch office outside the State as provided under Section 6-A of the Central Sales Tax Act, 1956.
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The Assistant Commissioner of Taxes, Dibrugarh (Respondent No.3) vide communication dated 13.7.2011 informed the petitioner about the allegation having been raised by the Audit regarding six declaration Forms-F because they contained transactions of 2/ 3 Calendar months during the financial year, 2005-06. I t was also stated therein that there was non-levy of taxes of Rs.23.39 lacs including interest under the Central Sales Tax Act. The petitioner, in reply, explained that Form-F was issued by the State of West Bengal only after arrival of goods at the transferee destination and that goods were only a stock transfer from its one office in the State of Assam to another office in the State of West Bengal. But Respondent No.3 did not agree with the petitioner and issued a notice of demand dated 17.11.2011 for...
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