Case: Goalpara Roller Flour Mill Ltd. Vs State of Assam and Ors.. Guwahati High Court
| Judges | I.A. Ansari, J. |
| Issue | Other Taxes |
| Citation | 2007 (2) GLR 805, 2007 (2) GLT 952, 2008 (12) VST 478 (Gau) |
| Judgement Date | November 23, 2006 |
| Court | Guwahati High Court |
Judgment:
I.A. Ansari, J.
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The material facts, which are not in dispute and which have given rise to the present writ petition, may, in brief, be set out as follows:
The petitioner is a company incorporated under the Companies Act, 1956, and procures wheat from the Food Corporation of India ("the FCI") for public distribution under the Public Distribution System and also for open sale. Under the Public Distribution System, the Central government allots wheat to different State governments and the State Governments, in turn, allot quota of wheat to various roller flour mills and other agencies in the State/After receiving necessary order of allotment, the petitioner company, as an allottee under the State government, purchases the allotted quota of wheat from the FCI. Upon purchasing wheat from the FCI, the petitioner company produces wheat products, such as, atta, flour, sujee, bram, etc. By virtue of the release orders, dated 23.1.2002 and 28.1.2002, the petitioner company purchased 4,000 quintals of wheat, at the fixed rate of Rs. 665, from the respondent No. 2, namely, the FCI, through the respondent No. 3, i.e., Manager, FCI, Bongaigaon, the entire transaction of payment for, and delivery of, goods having been completed between the petitioner company and the FCI on 28.1.2002. By their letter, dated 6.5.2002, issued by the respondent No. 3, the petitioner company was informed that by letter, dated 18.2.2002, the Superintendent of Taxes, Bongaigaon, had informed the respondent No. 3 that the respondent No. 3 was, with effect from 8.1.2002, liable to pay, in terms of the Assam Entry Tax Act, 2001 ("AET Act, 2001"), entry tax on the import of pulses and cereals, in any form, into the State of Assam. The respondent No. 3 accordingly requested the petitioner company to deposit 2% entry tax w.e.f. 8.1.2002 on the wheat, which the petitioner company had purchased from the FCI. Aggrieved by the demand, so raised by the respondent No. 3, by letter, dated 6.5.2002, aforementioned, the petitioner company is before this Court seeking, with the help of the present writ petition, issuance of, inter alia, appropriate writ(s) commanding the respondents not to give effect to their letter, dated 6.5.2002, aforementioned. The respondents have chosen not to file any affidavit-in-opposition in this writ petition.
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I have heard Dr. A.K. Saraf, learned senior counsel, appearing on behalf of the petitioner company, and Mr. C. Choudhury, learned Counsel, appearing for the respondents No. 2 and 3. I have also heard Mr. R. Dubey, appearing for the respondent No. 1.
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While considering the present writ petition, what needs to be noted, at the very outset, is that in this writ...
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