Bhilai Wires Limited (Chhattisgarh) v. State of Chhattisgarh and Others

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2018 Supreme(Online)(Chh) 720

CHHATTISGARH HIGH COURT
Prashant Kumar Mishra, J
Bhilai Wires Limited (Chhattisgarh) v. State of Chhattisgarh and Others

Advocates:
For the Appellants/Petitioners: Mr. Ashish Shrivastava
For the Respondents: Mr. RK. Bhaduri

Table of Content
1. context and facts surrounding the entry tax claim. (Para 1 , 2 , 3 , 7)
2. arguments related to the justification of imposed taxes. (Para 4 , 5)
3. court observations regarding the authority's findings. (Para 6 , 8 , 11)
4. legal precedent concerning the differentiation of commodities. (Para 9 , 10)
5. final ruling and dismissal of petitions. (Para 12)

1. These two writ petitions are directed against the order dated 07.03.2005 passed by the Additional Commissioner, Raipur affirming the order passed by the Assistant Commissioner, Commercial Tax, Durg for the assessment year from 01.07.1987 to 30.06.1988 disallowing the set off claim by the petitioner herein [for State Tax and Entry Tax],

2. Brief facts essential for adjudication of lis gathered from W.P.No.382/2006 are as under:
2.1 This writ petition has been preferred by the petitioner against order dated 30.12.1997 passed by the Assistant Commissioner, Commercial Tax, Durg in Assessment Case No. 174/95 (Remand) (Entry Tax) for the assessment period from 01.07.1987 to 30.06.1988 and order dated 07.03.2005 passed by the Additional Commissioner, Raipur in Revision Case No. 131(DGR) / 2004 (Entry Tax).
2.2 That, the petiti