Biswajit Dutta vs. The State Of Assam Finance Department Represented By The Commissioner And Secretary To The Government Of Assam

COURT NO.7

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Civil Appeal No(s). 3548/2017

M/S K.P.MOZIKA

Appellant(s)

VERSUS

OIL AND NATURAL GAS CORPORATION LTD. & ORS.

Respondent $(s)$

WITH C.A. No. 4658/2013, 4657/2013, 3580/2017, 8714/2012, 8710/2012, 9291/2012, 8715/2012, 383/2013, 8705/2012, 4659/2013, 4661/2013, 4660/2013, 3575/2017, 3577/2017, 3576/2017, 3579/2017, 3578/2017, 7954/2012, 3573/2017, 3574/2017, 8693/2012, 4662/2013, 3549/2017, 3557/2017, 3565/2017, 3556/2017, 3555/2017, 3554/2017, 3551/2017, 3552/2017, 3558/2017, 3553/2017, 3559/2017, 3564/2017,

C.A. Nos. 3566-3569/2017 (FOR ON IA 64174/2012)

C.A. Nos.3570/2017, 3571/2017, 3572/2017, 3560/2017, 3561/2017, 3562/2017, 3563/2017 and 3550/2017

Date: 09-01-2024 These appeals were called on for pronouncement of iudament todav.

For Appellant(s)

• Mr. Hrishikesh Baruah, AOR Mr. Kumar Kshitij, Adv.
• Mr. B.K.Mishra, Sr.Adv.
• Mr. Hitesh Kumar Sharma, Adv.
• Mr. Akhileshwar Jha. Adv.
• Mr. Amit Kumar Chawla, Adv.
• Mr. virendra Mohan, Adv.
• Ms. Niharika Dwivedi, Adv.
• Ms. Sandhva Mishra, Adv.
• Mr. Mohan Pandey, AOR
• Mr. Anil Shrivastav, AOR
• Mr. Ananga Bhattacharyya, AOR
• Ms. Devahuti Tamuli, Adv.
• Mr. Krishanu Barua, Adv.
• Mr. Manish Goswami, Adv. Mr. Rameshwar Prasad Goyal, AOR
• Mr. Raj Bahadur Yadav, AOR

Mr. Sumeet Lall, AOR Mr. Uday gupta,Adv. Ms. Shivani Lal,Adv. Mr. Hiren Dasan,Adv. Mr. M.K.Tripathi,Adv. Mr. Rajeev Kumar Gupta,Adv. Mr. R. C. Kaushik, AOR Mr. Shibu Devasia Olickal, AOR Mr. Jagjit Singh Chhabra, AOR For Respondent(s) Mrs. Aishwarya Bhati, A.S.G. Mr. Raj Bahadur Yadav Aor, Adv. Mrs. Nisha Bagchi, Adv. Mr. Shashank Bajpai, Adv. Mrs. Ruchi Kohli, Adv. Mr. Prashant Singh Ii, Adv. Mr. Sabarish Subramanium, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Ananga Bhattacharyya, AOR Mr. Anil Shrivastav, AOR Ms. Sangeeta Bharti, Adv. Ms. Prerna Mehta, AOR Mr. Saurav Agrawal, Adv. Mr. Rajeev Kumar Dubey, Adv. Mr. Kamlendra Mishra, AOR Mr. Nalin Kohli, Sr. A.A.G. Mr. Saurabh Tripathi, Adv. Mr. Ankit Roy, Adv. Mr. Nimisha Menon, Adv. Mr. Aastik Dhingra, Adv. Mr. Shuvodeep Roy, AOR Mr. N. Venkatraman, A.S.G. Mr. Aishwarya Bhati, A.S.G. Mr. Arijit Prasad,Sr.Adv. Mr. Mukesh Kumar Maroria, AOR Ms. Ruchi Kohli, Adv. Ms. Nisha Bagchi, Adv. Mr. B. Krishna Prasad, AOR Ms. Ruchi Kohli, AOR M/S. Corporate Law Group, AOR

Hon'ble Mr. Justice Abhay S.Oka pronounced the Reportable judgment of the Bench comprising His Lordship and Hon'ble Mr. Justice Rajesh Bindal.

The appeals of the assessees are allowed by holding that the contracts are not covered by the relevant provisions of the Sales Tax Act and of the VAT Act, as the contracts do not provide for the transfer of the right to use the goods made available to the person who is allowed to use the same. Civil Appeal no.3580 of 2017 preferred by the Union of India is disposed of in view of the earlier findings with the liberty to the Union of India to initiate proceedings, if any, for recovery of service tax in accordance with law in terms of the signed Reportable judgment.

Pending application also stands disposed of.

(Anita Malhotra) (AVGV RAMU) AR-CUM-PS Court Master (Signed Reportable judgment is placed on the file.)