Assam State Agricultural Marketing Board vs. Assam Plywood Manufacturers Association

ITEM NO.15

COURT NO.5 $\sim$

SECTION XIV

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (C) No(s). 18333/2018

(Arising out of impugned final judgment and order dated 09-04-2018 in WPC No. 2515/2016 passed by the Gauhati High Court)

ASSAM STATE AGRICULTURAL MARKETING BOARD & ANR. Petitioner(s)

VERSUS

ASSAM PLYWOOD MANUFACTURERS ASSOCIATION & ORS. Respondent $(s)$

(FOR ADMISSION and I.R.)

Date: 10-08-2018 This petition was called on for hearing today.

CORAM:

HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN

	For Petitioner(s)	Mr. Maninder Singh, ASG<br>Mr. Arunabh Chowdhury, Adv.<br>Mr. Anupam Lal Das, AOR<br>Mr. Karma Dorjee, Adv.<br>Mr. Abhishek Roy, Adv.<br>Mr. Vaibhav Tomar, Adv.
		Ms. Shruti Choudhry, Adv.
		Ms. Kanika Saran, Adv.

For Respondent(s)

UPON hearing the counsel the Court made the following $0 R D E R$

By the impugned Order dated 9.04.2018, the High Court has granted stay in favour of the respondents by directing the petitioners herein that the timber brought to the State of Assam from outside the State, essentially, for manufacturing the plywood 1 not be subjected to cess under the Assam Agricultural Produce Market Act, 1972.

Learned Additional Solicitor General has drawn our attention to the Order dated 30.03.2010 passed in Civil Appeal No. 9656 of 2013 and submits that an identical issue is raised in the said appeal and by the aforesaid order, this Court has permitted the petitioner to collect tax in accordance with the judgment passed by the Division Bench of the High Court dated 12.09.2008.

In these circumstances, we permit the petitioners to move the High Court by bringing the attention to the aforesaid Order passed by this Court and seek variation of the impugned order.

We may clarify that this Court has not expressed any opinion on the merits of the case.

With the aforesaid observations, the Special Leave Petition stands disposed of.

Pending applications, if any, stand disposed of.

(SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR) AR-CUM-PS BRANCH OFFICER