GAHC010020192015

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

Case No. : WP(C) 5187/2015

1:M/S EASTERN DRUGS and CHEMICALS A FIRM HAVING ITS OFFICE AT PAHARTOLI, KALAPAHAR, GUWAHATI, ASSAM, REP. BY ITS AUTHORIZED REP. SRI LAXMI NARAYAN PAUL, S/O LT. HARIPADA PAUL, R/O JAGADISH LANE, BISHNUPUR, GHY-16, 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, ASSAM, GHY-6

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GHY-6

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-A GUWAHATI ASSAM

4:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSA

Advocate for the Petitioner : MSM L GOPE

Advocate for the Respondent :

Linked Case : WP(C) 5189/2015

1:M/S EASTERN DRUGS and CHEMICALS and ANR A FIRM HAVING ITS OFFICE AT PAHARTOLI KALAPAHAR GUWAHATI ASSAM REP. BY ITS AUTHORISED REP. SRI LAXMINARAYAN PAUL S/O LT. HARIPADA PAUL R/O JAGDISH LANE BISHNUPUR GHY-16 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 ASSAM KAR BHAVAN DISPUR GHY-6

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-A GUWAHATI ASSAM

4:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM

Advocate for the Petitioner : MRS.N BORDOLOI Advocate for the Respondent :

Linked Case : WP(C) 5197/2015

1:M/S EASTERN DRUGS and CHEMICALS A FIRM HAVING ITS OFFICE AT PAHARTOLI KALAPAHAR GUWAHATI

ASSAM

REP. BY ITS AUTHORISED REP. SRI LAXMINARAYAN PAUL S/O LT. HARIPADA PAUL R/O JAGDISH LANE BISHNUPUR GHY-16 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 ASSAM KAR BHAVAN DISPUR GHY-6

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-A GUWAHATI ASSAM

4:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM

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

Linked Case : Revn.Pet. 8/2017

1:M/S. SHEO SHAKTI COKE INDUESTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM and 4 ORS. REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006.

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI-781006.

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM.

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM.

5:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM.

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

Linked Case : Revn.Pet. 6/2017

1:M/S. SHEO SHAKTI COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM and 4 ORS. REP. BY THE COMM. and SECY. TO THE GOVT. OF ASSAM

DEPTT. OF FINANCE and TAXATION DISPUR GUWAHATI-781006.

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI-781006.

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM.

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM.

5:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM.

Advocate for the Petitioner : MSM L GOPE Advocate for the Respondent :

Linked Case : WP(C) 5198/2015

1:M/S EASTERN DRUGS and CHEMICALS A FIRM HAVING ITS OFFICE AT PAHARTOLI KALAPAHA GUWAHATI ASSAM REP. BY ITS AUTHORISED REPRESENTATIVE SRI LAXMINARAYAN PAUL SON OF LT. HARIPADA PAUL R/O JADISH LANE BISHNUPUR GUWAHATI-16 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 ASSAM GUWAHATI - 781006.

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

Linked Case : Revn.Pet. 5/2017

1:M/S. RAJ COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REP. BY ITS AUTHORISED REP. SRI DILIP KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM and 4 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 ASSAM KAR BHAVAN DISPUR GUWAHATI - 781006.

3:THE ASSISTANT COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM

5:THE DEPUTY COMMISSIONER OF TAXES APPEALS GUWAHATI

ASSAM

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

Linked Case : WP(C) 5140/2017

1:M/S. BRAHMAPUTRA TMT BARS PVT. LTD. A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 READ WITH COMPANIES ACT 2013 HAVING ITS OFFICE AT 119 K.M. STONE N.H. 31 AMINGAON GUWAHATI KAMRUP-781031 ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI DIPAK NATH.

VERSUS

1:THE UNION OF INDIA and 3 ORS. REP. BY THE SECY. TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI.

2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX G.S. ROAD GUWAHATI-781005.

3:THE ADDL. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX G.S. ROAD GUWAHATI-781005.

4:THE COMMISSIONER OF CENTRAL EXCISE APPEALS GUWAHATI-781005 ASSAM.

Advocate for the Petitioner : MSM L GOPE Advocate for the Respondent :

Linked Case : WP(C) 5192/2015

1:M/S EASTERN DRUGS and CHEMICALS A FIRM HAVING ITS OFFICE AT PAHARTOLI KALAPAHAR GUWAHATI ASSAM REP. BY ITS AUTHORISED REP. SRI LAXMINARAYAN PAUL S/O LT. HARIPADA PAUL R/O JAGADISH LANE BISHNUPUR GHY-16 ASSAM

2: TUSHAR KANTI MAJUMDAR PROP. OF THE PETITIONER NO.1 FIRM AND R/O REHABARI GUWAHATI 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 ASSAM GHY-6

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GHY-6

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-A GUWAHATI ASSAM

4:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM

Advocate for the Petitioner : MSM L GOPE Advocate for the Respondent : MS.K DUTTA

Linked Case : Revn.Pet. 9/2017

1:M/S. SHEO SHAKTI COKE INDUESTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM and 4 ORS. REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006.

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI-781006.

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM.

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM.

5:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM.

Advocate for the Petitioner : MSM L GOPE Advocate for the Respondent : MR.B GOGOI

Linked Case : WP(C) 5196/2015

1:M/S EASTERN DRUGS and CHEMICALS A FIRM HAVING ITS OFFICE AT PAHARTOLI KALAPAHAR GUWAHATI ASSAM REP. BY ITS AUTHORISED REP. SRI LAXMI NARAYAN PAUL S/O LT. HARPADA PAUL R/O JAGDISH LANE BISHNUPUR GHY-16 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 ASSAM

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GHY-6

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-A GUWAHATI ASSAM

4:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM

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

Linked Case : WP(C) 5208/2015

1:M/S EASTERN DRUGS and CHEMICALS and ANR A FIRM HAVING ITS OFFICE AT PAHARTOLI KALAPAHAR GUWAHATI ASSAM REP. BY ITS AUTHORIZED REP. SRI LAXMI NARAYAN PAUL S/O LT. HARIPADA PAUL

R/O JAGADISH LANE BISHNUPUR GHY-16 ASSAM

2: TUSHAR KANTI MAJUMDAR PROP. OF THE PETITIONER NO.1 FIRM AND R/O REHABARI GUWAHATI 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 ASSAM GHY-6

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GHY-6

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-A GUWAHATI ASSAM

4:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM

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

Linked Case : WP(C) 324/2018

1:J.K.TRADING COMPANY PVT. LTD. KALIBARI ROAD

P.O. SILCHAR A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT KALIBARI ROAD SILCHAR ASSAM AND IN THE PRESENT PROCEEDINGS REP. BY MR. ABDUL HANNAN ONE OF THE DIRECTOR OF THE PETITIONER COMPANY.

VERSUS

1:THE STATE OF ASSAM REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI

2:THE COMMISSIONER OF STATE TAXES (earlier known as THE COMMISSIONER OF TAXES) KAR BHAWAN DISPUR GUWAHATI

3:THE SUPERINTENDENT OF STATE TAXES (earlier known as THE SUPERINTENDENT OF TAXES SILCHAR-1

4:THE DEPUTY COMMISSIONER OF STATE TAXES (APPEALS) (earlier known as DEPUTY COMMISSIONER OF TAXES (APPEALS) SILCHAR-1

Advocate for the Petitioner : DR. ASHOK SARAF Advocate for the Respondent : SC FINANCE AND TAXATION MR B GOGOI

Linked Case : WP(C) 1115/2018

1:M/S. ESSAR OIL LTD. HAVING ITS OFFICE AT TRIBENI COMMERCIAL COMPLEX 1ST FLOOR ULUBARI G.S. ROAD GUWAHATI KAMRUP (M) ASSAM REP. BY SRI SAMARJIT NEOG DIVISIONAL MANAGER OF THE PETITIONER COMPANY

VERSUS

1:THE STATE OF ASSAM REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM DEPTT. OF FINANCE AND TAXATION DISPUR ASSAM GUWAHATI

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GHY.

3:THE DY. COMMISSIONER OF TAXAES (APPEALS) GUWAHATI ASSAM

4:THE ASSTT. COMMISSIONER OF TAXES CENTRAL VAT AUDIT TEAM DISPUR GUWAHATI ASSAM

Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC FINANCE AND TAXATION

Linked Case : Revn.Pet. 11/2017

1:M/S SHIVA COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM AND 4 ORS REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM

GUWAHATI-781006.

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI-781006.

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM.

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM.

5:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM.

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

Linked Case : Revn.Pet. 7/2017

1:M/S SHIVA COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM AND 4 ORS REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006.

2:THE COMMISSIONER OF TAXES

ASSAM KAR BHAVAN DISPUR GUWAHATI-781006.

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM.

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM.

5:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM.

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

Linked Case : Revn.Pet. 13/2017

1:M/S SETHI COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REP. BY ITS AUTHORISED REPRESENTATIVE SRI DILIP KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM AND 4 ORS REP. BY THE COMM. and SECY. TO THE GOVT. OF ASSAM DEPTT. OF FINANCE AND TAXATION DISPUR GUWAHATI-781006.

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI-781006.

3:THE ASSISTANT COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM.

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM.

5:THE DEPUTY COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM.

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

Linked Case : WP(C) 1116/2018

1:M/S. TUSHER ENTERPRISE AND ANR. A FIRM HAVING ITS OFFICE AT M. B. ROAD P.O. TANGLA DIST. UDALGURI BTAD ASSAM REP. BY MR. ASHIS GHOSH

2: ASHIS GHOSH R/O.. M. B. ROAD P.O. TANGLA DIST. UDALGURI BTAD ASSAM. VERSUS

1:THE STATE OF ASSAM AND 3 ORS. REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM DEPTT. OF FINANCE AND TAXATION DISPUR ASSAM GUWAHATI

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR

GUWAHATI

3:THE SUPDT. OF TAXES TANGLA ASSAM.

4:THE DY. COMMISSIONER OF TAXES (APPEALS) GUWAHATI ASSAM.

Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC FINANCE AND TAXATION

Linked Case : WP(C) 5218/2015

1:M/S EASTERN DRUGS and CHEMICALS A FIRM HAVING ITS OFFICE AT PAHARTOLI KALAPAHAR GUWAHATI ASSAM REP. BY ITS AUTHORIZED REPRESENTATIVE SRI LAXMI NARAYAN PAUL S/O LT. HARIPADA PAUL R/O JAGDISH LANE BISHNUPUR GHY-16 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 ASSAM GHY-6

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GHY-6

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-A GUWAHATI

ASSAM

4:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM

Advocate for the Petitioner : MS.N GOGOI Advocate for the Respondent : MS.K DUTTA

Linked Case : Revn.Pet. 4/2017

1:M/S. RAJ COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REP. BY ITS AUTHORISED REP. SRI DILIP KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM and 4 ORS. REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPARTMENT OF FINANCE AND TAXATION DISPUR ASSAM GUWAHATI - 781006.

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI - 781006.

3:THE ASSISTANT COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM

5:THE DEPUTY COMMISSIONER OF TAXES APPEALS

GUWAHATI ASSAM

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

Linked Case : Revn.Pet. 10/2017

1:M/S SHIVA COKE INDUSTGRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI VIMAL KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM AND 4 ORS REP. BY THE COMM. and SECY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006.

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI-781006.

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM.

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM.

5:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM.

Advocate for the Petitioner : MSM L GOPE Advocate for the Respondent :

Linked Case : WP(C) 5205/2015

1:M/S EASTERN DRUGS and CHEMICALS A FIRM HAVING ITS OFFICE AT PAHARTOLI KALAPAHAR GUWAHATI ASSAM REP. BY ITS AUTHORISED REPRESENTATIVE SRI LAXMINARAYAN PAUL S/O LT. HARIPADA PAUL R/O JAGDISH LANE BISHNUPRU GHY-16 ASSAM

2: TUSHAR KANTI MAJUMDAR PROP. OF THE PETITIONER NO.1 FIRM AND R/O REHABARI GUWAHATI 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 ASSAM GHY-6

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GHY-6

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-A GUWAHATI ASSAM

4:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM

Advocate for the Petitioner : MRS.N BORDOLOI

Advocate for the Respondent : MS.K DUTTA

Linked Case : Revn.Pet. 3/2016

1:PUTUL GOGOI S/O LT. DEBENDRA NATH GOGOI R/O AMGURI COLLEGE ROAD P.O. and P.S. AMGURI DIST. SIVASAGAR ASSAM.

VERSUS

1:THE STATE OF ASSAM and 5 ORS

REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM FINANCE TAXATION DEPARTMENT DISPUR GUWAHATI-06 KAMRUP M ASSAM.

2:THE COMMISSIONER OF TAXES ASSAM "KAR BHAWAN" G.S. ROAD DISPUR GUWAHATI-6 KAMRUP M ASSAM.

3:THE DEPUTY COMMISSIONER OF TAXES APPEAL JORHAT ASSAM.

4:THE ASSISTANT COMMISSIONER OF TAXES SIVASAGAR ASSAM.

5:THE SUPERINTENDENT OF TAXES RECOVERY SIVASAGAR DIST. SIVASAGAR ASSAM.

6:THE ASSAM BOARD OF REVENUE GUWAHATI

P.O. and P.S. PANBAZAR GUWAHATI-1.

Advocate for the Petitioner : MR.R S MISHRA Advocate for the Respondent :

Linked Case : Revn.Pet. 3/2017

1:M/S. RAJ COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SRI DILIP KUMAR JAIN.

VERSUS

1:THE STATE OF ASSAM and 4 ORS. REP. BY THE COMMISSIOER and SECRETARY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE and TAXATION DISPUR ASSAM GUWAHATI-781006.

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN DISPUR GUWAHATI-781006.

3:THE ASSTT. COMMISSIONER OF TAXES UNIT-B GUWAHATI ASSAM.

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM.

5:THE DY. COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM.

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

Linked Case : Revn.Pet. 15/2017

1:M/S SETHI COKE INDUSTRIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT PASCHIM BORAGAON GUWAHATI ASSAM REP. BY ITS AUTHORISED REPRESENTATIVE SRI DILIP KUMAR JAIN

VERSUS

1:THE STATE OF ASSAM AND 4 ORS REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM DEPTT. OF FINANCE AND TAXATION DISPUR ASSAM GUWAHATI-781006

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI-781006

3:THE ASSISTANT COMMISSIONER OF TAXES UNIT B GUWAHATI ASSAM

4:THE SUPERINTENDENT OF TAXES UNIT-B GUWAHATI ASSAM

5:THE DEPUTY COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM

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

Linked Case : WP(C) 5193/2015

1:M/S EASTERN DRUGS and CHEMICALS A FIRM HAVING ITS OFFICE AT PAHARTOLI KALAPAHAR GUWAHATI ASSAM REP. BY ITS AUTHORIZED REP. SRI LAXMINARAYAN PAUL SON OF LT. HARIPADA PAUL RESIDENT OF JAGDISH LANE BISHNUPR GUWAHATI-16 ASSAM.

2: TUSHAR KANTI MAJUMDAR PROPRIETOR OF THE PETITIONER NO. 1 FIRM AND RESIDENT OF REHABARI GUWAHATI 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 ASSAM GUWAHATI- 781006.

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAVAN DISPUR GUWAHATI - 781006.

3:THE ASSISTANT COMMISSIONER OF TAXES UNIT-A GUWAHATI ASSAM.

4:THE DEPUTY COMMISSIONER OF TAXES APPEALS GUWAHATI ASSAM.

Advocate for the Petitioner : MSM L GOPE Advocate for the Respondent : SC FINANCE and TAXATION

BEFORE DIVISION BENCH-I

ORDER

Date : 29-10-2018

(A. S. Bopanna, CJ)

In view of the order dated 21.02.2018 passed in these cases, the petitioners are to await the decision of the Hon'ble Supreme Court in the similar matter.

List after two months.

JUDGE CHIEF JUSTICE

Comparing Assistant