Stee? Authority of India Limited v. State

Judgment

1. ) 1 through of Madhya of Chhattisgarh, State Principal Secretary, Finance <& Commercial Tax Department, Mantralaya-Raipur. State Secretary, Mantralaya-Bhopal. Commissioner, Commercial Taxes Deptt. Vanijaya Kar Bhawan, Civil Lines, Raipur. Assistant Commissioner, Commercial Taxes Deptt. Patel Complex, Padmanabhpur, Durg. ^ ThrougTF Deptt. Pradesh, Tax Commerciat W, P.m No. 4054 /2006 Grasim Cement (a unit of Grasim Industries Ltd.) a company incorporated under provisions of the companies Act 1956 havit its registeredoffice at Birlagram Nagda (MP) and works at village Rawan Teh.Simga, Distt. Raipur (CG) Sachin Bangur, S/o NM Bangur aged about 37 years, resident of 2004 Srasim Vihar Grasim Cements Rawan, Tah. 5imga,Distt. Raipur (C&) (Authorized Signatory) 6rasim Cement, Prop. 6rasim Industries Ltd. a company incorporated under the provisions the companies Act 1956 having its registered office at Birlagram Nagda (MP) and works at village Rawan Teh.Simga, Distt. Raipur (CG) E 1 Petitioner

2. Respondents Versus 1. of Chhattisgarh, State of Commercial Secretary, Department Taxes, DKs ManTralaya Bhavan Raipur (C6) through ~^

2. Petitioner ri? •^. ftespondents Versus 1.

2. Petitioners Respondents Versus 1.

1. Petitloners 9-2- Taxes. Commissioner Vanijaya Kar Bhawan, Civil Lines, Raipur (CG) Commercial W.P,CDJMoJ^/2CW Bharti Airtel Limited, (Formerly Bharti Tete-venture Ltd.) (Now Bharti Telenet Ltd.) A company registered the Cdmpanies Act, 1956, Regd. Office at Bharti Airtet Ltd. Ptot No.47, Udog Vihar Phase IV, Gurgaon, 122002, Harayana, at Branch at Bharti Airtel Ltd. Nav Bharat, Udog Bhawan in front of otd RTO Ring Road No.l, Tetibanda Raipur (Chhattisgarh) through Authorized Officer and authorized signatory Devendra Pratap Singh. through of Chhattisgarli, State Secretary, Vanijya Kar Vibhag, &K5 Bhavan Raipur. Commissioner, Chhattisgarh, Raipur. Assistant Commissioner, Commercial Tax, Raipur. Commerciat Tax, W. P^ No._A841_/2002 Kanoi Paper & Industries Ltd. Village Dhenka, Distt. Bitaspur, Represented by P.Mohta, Chief Executive (Mill Operations) BL Mundhra, Dy. Manager (Accounts & Commercial) Kanoi Paper & Industries Ltd. Bilaspur. through State of Ghhattisgarh, Chief Secretary, Sovernment of Chhattisgarh, Raiupr. Commissioner, Chhattisgarh, Raipur. Commerciat Tax Officer, Bitaspur. Commercial Tax, W.P.m No.5342 /2007 Telecom Reliance company incorporated under Companies AcT, 1956 and presently having the provisions of Ltd. a an office at

its Registered Office at Dhirubhai /\mt Ai Knowtedge City Navi Mumbai 400710 and IInd Floor, Ashoka Millanium, Ring.Roag No.2 Rajendra Nagar, Raipur. Chhattisgarh, 492 001 Through Mr. Sivan Vishwanathan. Sivan Vishwanathan, Reliance Telecom Ltd. BCM Heights, Ptot N0.5-A, Scheme No.54, PU-4, Commercial-2, Indore (MP) State of Chhattisgarh, through Secretary, Vanijiyik Kar Vibhag, DK Mantrtaya, Raipur. _ Commissioner, Tax, Chhattisgarh, Raipur. Assistant Commercial Commerciat Tw, Raipur. Commercial Tax Officer, Raipur. Commercial W.P.m No.5482 /2007 Reliance Telecom Infrastructure Ltd. a company incorporated under the provisions of the Companies Ac-t, 1956 and presently having its Registered Office at Dhirubhai Ambani Knowledge City Navi Mumbai 400710\ and has an office at 3 Floor, Millanium Indian Coffee House, Raipur, Plaza, Near Chhattisgarh, Through Mr. Arjun Vermc* Arjun Verma, Reliance Communication Ltd. SF-3 A 4, 2 Floor, Mansarovar Commercial Complex Hoshangabad Road, Near BJP Office Bhopat (MP)

2. Respondents Versus 1. Petitioners

2. ftespondents Versus 1.

4. 5tate of Chhattisgarh, through Secretary, Vanijiyik Kar Vibhag, DK Mantrtaya, Raipur. Commissioner, Chhattisgarh, Raipur. Assistant Commercial Commercial Raipur. ^ommerciat Tax Officer, Raipur. Commercial Tax, Tax, Petitioners W^ P.m No.5483 /2007 Infrastructures Reliance Communications Ltd. a company incorporated under provisions of the Companies -4ct, 1956 and 33 presently having its Registered Office at Dhirubhai Ambani Knowledge City Navi Mumbai 400710 and has an office at 3rd Floor, Millanium Plaza, Near Indian Coffee House, Raipur, Chhattisgarh, Through Mr. Arjiun Verma. Arjun Verma^ Reliance Communications Ltd. SF-3 & 4, 2 Floor, Mansarovar Commerciat Complex Hoshangabad Road, Near BJP Office Bhopal (MP)

2. Respondents Versus 1. Petitioners

2. State of Chhattisgarh, Through Secretary, Vanijiyik Kar Vibhag, &K Mantrlaya, Raipur. Commissioner, Chhattisgarh, Raipur. Assistant Commercial Commercial Raipur. Commercial Tax Officer, Raipur. Commercial Tax, Tax, W.P.m No.5596 /2007 the provisions of Reliance Communications Ltd. a company incorporated under Companies Act, 1956 and presently having its Registered Office at Dhirubhai Ambani Knowtedge City Navi Mumbai 400710 and Floor, Miltanium Plaza, has an office at 3 Raipur, Near Chhattisgarh, Through Mr. Arjun Verma. Arjun Verma, Retiance Communications Ltd. SF-3 & 4, 2nd Floor, Mansarovar Commercial Complex Hoshangabad Road, Near BJP Office Bhopal(MP) Indian Coffee House, Respondents Versus 1.

1. Petitioners State of Chhattisgarh, through Secretary, Vanijiyik Kar Vibhag, bK Mantrlaya, Raipur. Commissioner, Chhattisgarh, Raipur. •Assistant Commercial Commerciaf Raipur. Commercial Tax Officer, Raipur. Commercial Tax, Tax, W.P.Np. 1804/2002 a Maharashtra Electrosmelt company registered under the Companies Limited,

4. Versus Respondent • Ac-t Having its registered Office at 10 Floor, Nariman Point, Mumbai 400 021 through its Company Secretary Shri R. Ashok Kumar. Shri NL Sharma, S/o Shri Laxmi Narayan Ji Sharma, R/o MEL C-Type Quarter, Mut Road, Chandrapur 442401 (Maharashtra State) Share Holder of Maharashtra Electrosmelt Limited. Steel Authority of India Limited. A company registered under the Companies- Act, having its Registered Office at Ispat Bhaan.Lodi Road, New Delhi-110 001. Shri T. Das, Shambhu &as, R/o 4/16, S/o Late Shri Ispat Nagar, Bhilai, Durg, Share Holder of Steel Authority of India Limited. State of Chhattisgarh, Secretary, Finance and Commercial Tax Department, Secretariat Building, Raipur. through Petitioners

2. W.P.m No.5234 /2006 Punj Lloyd Company A company registered under the Companies Act, having Registe?'ed Office at Punj Llyod House 17-18 Nel u Place, New Delhi 110 019 and having Branch Bazar, at 30 Vijayata Complex, Shastri Raipur, through Shri KP Saw, Dy. Manager constituent & Accounts (Finance attorney)__ Shri AK Khanna, Director, Punj Llyod Company, Punj Llyod House, 17-18 Nehru Place, New Delhi 110 019. Respondents Versus 1.

3. - State of Chhattisgarh, through Secretary, Commercial Tax bepartment, Mantrlaya, Raipur. The Commissioner, Commercial Tax, State of Chhattisgarh, Raipur. Commercial Tax Officer, Raipur Circle-3, Raipur. Petitioners

2. ^ W.P.m No.5595 /2007 A4/s filaxo Smith Kline Consumer Health Care Ltd. (Formerly known as Smith Kline Beecham Consumer Healthcare Ltd. Having its registered office at Patiatat Road, Nabha-147201 (Punjab) And its Branch at Logistics Park Ring Road No.l, Raipur, Chhattisgarh, Through Vaibhav Bhanchawat, Regional Head. Vaibhav Banchawat, R/o Flat No. 403, 4th Floor Koumari Building Ahimsa Marg 14-A Road, Khar (W) Mumbai. Respondents Versus 1.

4. Petitioner Respondents Versus 1.

3. State of Chhattisgarh, through Secretary, Vanijiyik Kar Vibhag^ DK Mqntrtaya, Raipur. The Commissioner, Chhattisgarh, Raipur. ^ssistant Commissioner, Commercial Tax, Raipur. Commercial Tax Officer, Raipur. Commercial Tax, a Ltd. Industries W.P.m No. 03 /2007 company Grasim registered under the Companies Act 1956 having its registered office at Birla 6ram Nagda and While Cement Division and Factory at Rajashree nagar, Village Kharia in the State of Khangar, Distt. Jodhpur, branch office at Ravi Rajasthan 2nd KK Road, Raipur Compfex, (Chhattisgarh), through Mr. Nirmal Ostwat, by. Seneral Monager (Law) and Authorized Signatory. floor, through Raipur of Chhattisgarh, Finance Mantralaya State Secretary, (Chhattisgarh) The Commissioner, Commercial Tax. Dau Katyan Singh Bhawan, Mantralaya, Raipur (Chhattisgarh) The Commercial Taxes Officer, Commerciat Tax, Raipur Circle IV, Raipur. Petitioner W.P.mNo. 1333 /2007 Bharat Afuminium Co. Ltd. Balconagar, Korba, District (Chhattisgarh) through Director & having its registered office at Aluminium Sadan, Core-6, Scope 7, Lodhi Road, New Delhi. its .President <& whole Korba ftespondents Versus 1. Petitioner

2. through of Chhattisgarh, State Secretary, bepartment of Cominercial Tax, E)KS Bhawan, Mantralaya Raipur (C6) Commissioner, Chhattisgarh, (Chhattisgarh) Assistant Commissioner, Commerciat Tex. Korba, Distt. Korba (Chhattisgarh). Tax, Raipur Commercial Raipur, Dist. W.P.CO No, 4607/2007 t>ist. Durg 490024, ACC Ltd. a company incorporated under the the Companies Act, 1956 provisions of having its registered office at Cement House, 121, Maharshi Karve Road. Mumbai 400 020 and havin9 its plant at Jamul Cement Works, (C6) through Jagjahir Lat Tiwari, S/o Raj Bhan Tiwari, aged about 54 years, Plat Head, Jamul Cement Works Dist. Durg 4900 4 (C6)_ Shri Sumit Benargee, S/o Mohit Kumar Benarjee, aged about 51 years, Managin9 director, ACC Limited, Cement House, 121, Maharshi Karve Road, Mumbai -400020 (CG) Respondents Versus 1.

2. through of Chhattisgarh, State Secretary, Department of Commerciat Taxes, DKS Mantralaya Bhavan, Raipur (.C6) Commissioner of Commercial Tax. Vanijyik Kar Bhavan, Civil Lines, Raipur (C&) Petitioner W.P.m No.4170 of 2008 Ayawal Structure Mills Pvt. Ltc. Urla registered under Companies Act having its registered office at Urla District.Raipur, ChhaTtisgarh through its birector Anil 3-5 Kumar Agrowal. through of Chhattisgarh, State secretary Commercial Tax, Mantralaya, DKS Bhawan, Raipur (C6). The Commissioner Commercial Tax Raipur Vikrayakar Bhawan, Civil Line, Raipur Versus Respondents 1.

2. W.P.m No.3619 of 2008 Petitioner ~< Versus Respondents 1.

3. Petitioners

2. Versus Respondents 1. Brahmaputra Consortium Ltd. incorporated M/s A company provisions of the Company Act, 1956, having its registered office at Brahmaputra House A-7 Mahipalpur, NH-8, Mahipalpur Crossing New Delhi, Through its birector, Shri Ramesh Kumar Prithani, son of Shri Shiv Prasad Agrawal, resident of Brahmaputra House A-7, Mahipalpur, NH-8 Mahipalpur Crossing, New &ethi. through of Chhattisgarh, State secretary Vanijyik Kar Vibhag, bKS Bhawan, Mantralaya, Raipur, Chhattisgarh. Commissioner Commercial Tax Department, Raipur Chhattisgarh. Commercial Tax Officer, Korba, Commercial Tax Department, Korba, Chhattisgarh. W.P.m No.3474of 2008 M/s A.C.Steels, a partnership firm, having its re9istered office at 23/130, Ravishankar Shukla Road, Raipur through Shri Vishnu Nishad, S/o Late Shri Fireta Nishad, aged about 36 years, Assistant Accountant and authorized Ravishankar Shukla Road, 6ol Bazar, Raipur. Shri Vishnu Nishad, 5/o Late Shri Fireta •Nishad, aged about 36 years, Assistant Accountant, AC Steels of Ravishankar Shukla Road, 6ol Bazar, Raipur. signatory, Steels AC of Chhattisgarh, State secretary, Department Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) through

2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). W.P.m No.6116 of^2008 Petitioners

2. "B" Hi Tech Abrasives Limited, a Company incorporated under the Companies Act, 1956, having its registered office MI6-21, Indrawati Colony, Raipur-492001 and unit at 740/1 <& J. Sector Urla Industrial Complex Raipur (CS) through its Director, Pankaj Tekriwal, S/o Narayan Prasad Tekriwal. aged about 29 years, resident of, MI6 21, Indravati Colony, Raipur (C6) Pankaj Tekriwal, S/o Narayan Prasad Tekriwal, aged about 29 years, resident pf MI6 21, (CtS) Director of Hi-Tech Abrasives Ltd. 740/1& "B" Urla Industrial Complex J, Sector Raipur. Indravati Colony, Raipur Respondents Versus 1.

2. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantrataya, Bhawan, Raipur (C&) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). W.P.mNo.6118 of 2008 Petitioners

2. Versus Respondents 1. & Raipur-493221 317-321 Area Gaurav Krishna Ispat Pvt. Ltd. a compdny the Companies Act, incorporated under 1956, having its factor and registered 356-360 Urta office at Industrial (C6), through its birector, Basant Agrawal, S/o Shri Mishri Prasad Agrawal. aged about 37 resident of Charoda, Dharsiva, years, Raipur. Shri Basant Agrawat, S/o Shri Mishri Prasad Agrawal, aged about 37 years, resident of Charoda, Dharsiva, Raipur, Director of Saurav Krishna Ispat Pvt. Ltd. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS ManTralaya, Bhawan, Raipur (C6) 10 <3&

2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). WAm No. 125 of 2009 Petitioners

2. Versus Respondents 1.

2. Petitioners

2. Act, 1956, through Prime Solvent Extractions Unit No.l, Gandhi Chowk a Company incorporated under the Companies authorized signatory l-1emratan Jhabak, S/o Late Sheolal Jhabak, aged about 63 years, resident of College Road, Mahasamund. l-1emratan Jhabak, S/o Late Sheotat Shri Jhabak, aged about 63 years, resident of College authorized signatory of KN Oil Industries Ltd. Ashram Road, Mahasamund. Road, Mahasamund, 5tate of Chhattisgarh, through 5ecretary, Department of Commercial Taxes, &KS Mantralaya, Bhawan, Raipur (CG) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civit Lines, Raipur (CG). W.P.m No. 162 of 2009 Aniruddha Roy, S/o M/s BSBK Pvt. Ltd. a company jncorporated under the Companies Act, 1956 having its registered office at Nandani Road, Bhilai (C6), through its Deput/ Manager, Finance, Late Shri Mr. Dilipkumar Roy, aged about 46 years, R/o PO SAF Lines Bhilai C/29, Saket Colony, (C6) Shri Manish Gupta S/o Late Shri Kuldip Kumar, aged about 41 years, Motilal Nehru Nagar, Bhilai Distt. burg (CG), Director, M/s BSBK Pvt. Ltd. Nandani Road, Bhilai (CG) Versus ftespondents 1.

2. State of Chhattisgarh, through Secretary, Depart-ment of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG). 11 Petitioner W.P.m No.6051 of 2007 M/s Continental Oistilleries Pvt. Ltd. Plot No.23 A 30, Sittara Industrial Area. Phase- 2. Raipur 4931U (C£) Versus Respondents 1.

3. Petitioners

2. Versus Respondents 1.

2. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Bhawan Mantrataya, Raipur (CG) Commissioner, Commercial ChhaTtisgarh, (Chhattisgarh). Assistant Commissioner, Commercial Tax, Raipur, Distt. Raipur (Chhattisgarh) Tax, Raipur Raipur, Distt. w ,P.m No.6583 of 2007 M/s Vandana Slobal Limited, Siltara Industrial, a company incorporated under the provisions of the Companies Act, 1956 having its registered office at Vandana Bhawan, M6 Road, Raipur and works at Sittara Industrial Area, Phase-II, ftaipur (CG) through 5atish Kumar, aged about 34 years, S/o Shri DN Pandey, resident of LI6-1324, Veer Savarkar Nagar, Raipur (C6) t)N Pandey, Shri Satish Kumar. S/o Shri aged about 34 years, resident of LIG-1324, Veer Savarkar Nagar, Raipur (C6) Company Secretary of M/s Vandana filoba Limited. State of Chhattisgarh, through Secretar/, bepartment of Commercial Taxes, &KS Mantralaya, Bhawan, Raipur (C6) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). Petitioners

2. ^ .P.m No.7219 of 2007 Industries Limited, company a KN Oil the Companies Act. incorporated under its re.ys^ered office at 1956, having Ashram Road, Mahasamund (C6), through its authorized signatory Hemratan Jhabak, 5/o Late Sheolal Jhabak, aged about 63 years, resident of College Road, Mahasamund. 5hri Hemratan Jhabak, S/o Late Sheola) 12 ^ Road, Mahasamund, Jhabak, aged about 63 years, resident of College authorized signatory of KN Oil Industries Ltd. Ashram Road, Mahasamund (CG) State of Chhattisgarh, through Secretary, Department of Commercial Taxes, &KS Mantralaya, Bhawan, Raipur (C6) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civit Lines, Raipur (C6). Versys Respondents 1.

2. W.P.m No.590 of 2008 Petitjoners

2. Era Infra Engineering Ltd. (Formerly known as Era Constructions (I) Ltd.) having its registered office at 370-71/2 Sahi Hospital Road, Jangpura, Bhogal, New Dethi-110014. Infra Khushu, Director AAr. Engineen'ng Ltd. having its registered office at 370-71/2 Sahi Hospital Road, Jangpura, Bhogal, New Oelh i-110014. Era JL Versys Respondents 1.

2. State of Chhattisgarh, through Secretary, Oepartment of Commerciat Taxes, DKS Mantralaya, Bhawan, Raipur (C6) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG). Petitioner W.P.mNo.2811 of 2008 Jaypee Bela Plant (Unit of Jaiprakash Associates Limited) Jaypee Puram, Rewa MP, Company registered under Companies Act having its registered office at Sector- 128, Noida-201 304 (UP) and branch office at Ambikapur (C6), through its Sr. Officer (Taxation) Mr. (Authorized SignatorY). SB Singh Respondents Versus 1.

3. Taxes, throu9h Commercial Raipur, of ChhattiS9arh, State Secretary, Mantraloya, Raipur. The Commissioner, Commercial Tax, Raipur, Vikrayakar Bhawan, Civit Line, Raipur. Assistant Commissioner, Commercial Taxes, Raigarh. 13 W.P.m No.3460 of 2008 Petitioners

2. Respondents Versus 1.

2. Krishna Iron Strips & Tubes Pvt. Ltd. Company incorporated under the Companies Act, 1956 having its factory and registered office at 621/A Urla Industrial Area Raipur (C6), through its authorized signatory and Seneral Manager PK Sharma, 5/o Late RD Sharma, aged about 48 years, resident of 461 Sundar Nagar, Raipur (C6) Shri PK Sharma, S/o Late RE> Sharma, aged about 48 years. resident of 461 Sundar^ Nagar, Raipur (CG) authorized signatory and fieneral Manager of Krishna Iron and Strips & Tubes Pvt. Ltd. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). W.P.m No.3499 of 2007 Petitioners

2. Versus Respondents 1.

2. a (CG), the provisions of Sal Udyog Private Limited, company incorporated under Companies Act, 1956 having its works and Industrial Area, office at 17, Bhanpuri through Pileshwar Prasad Raipur Verma, Director. Pileshwar Prasad Verma. S/o Kanhaiyalal Verma, aged about 30 years, resident of House No.232/2101. Ward No.3 Shaheed Vir Narayan Ward, Lodhi Para, Raipur (C6) Director 5al Udyog Private Limited. Tax, State of Chhattisgarh, through (a) Secretary, Department of Commercial Mantralaya, Bhawan, Raipur (C£) (b) Secretary, Department of Forest DKS Mantralaya. Bhavan, Raipur (C6) Assistant Commissioner, Commercial Tax VanijyiK Kar Bhavan, Raipur (C6) bKS Petitioners

2. 14 ^ W.P.m No.3759 of 2007 the provisions of 6odawari Power and Ispat Ltd. A company incorporated under Companies Act, 1956 having its re9istered office at Plot No.428/2, Phase 1, Industrial Area. Siltara-493 111, Raipur (C6) through NU Bhaskar, S/o Late Shri N. Gowresikra, resident of Quarter aged about 46 years, No.C 45, Ekta Nagar, Sector 1, Gudiyari, Raipur (CG) Shri B.L. Agrawal, S/o Late Ram Richpal Agrawal, resident of Siddarth, 6ita Nagar, Raipur (CG) Managing Director of (?odawari Power sharehotder. Ispat Ltd. Versus Respondents 1.

2. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG)^ W.P.m No.3958 of 2007 PetLtioners

2. Versus Respondents 1.

2. the provisions of Singhal Enterprises Pvt. Ltd. A company incorporated under Companies Act, 1956 haiving its registered office at 34A, Metcalfe Street, Suit No.4- F/l, Kolkata-700013 and also having an unit at Vill Taraimal, PO Gerwani, Dist. Raigarh (C6), through its Director Sanjay Agrawal. Shri Sanjay Agrawal S/o Parmeshwar bas Agrawal, aged about 39 years, resident of 16, Palm Avenue, Kolkata and director of Singhal Enterprises Pvt. Ltd. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). Petitioners

1. W.P.m No.4166 of 2007 Ltd. the provisions of Products Kothari incorporaTed under A company 15 Companies Act, 1956 having its registered office at 24/19-The Mall, Pan Prarag House, Kanpur tlirough Chirag Mirani, S/o Kishan Mirani, aged about 24 years, Shri Ganesh Marketing, Shop No.l45/A, Sahid Smarak Complex, GE Road, Raipur (C6) Shri Mithesh Bhai Kothari, S/o Shri Oeepak Bhai Kothari, aged about 31 years, Director, Kothari Products Ltd. 24/19, The Mall, Pan Prarag House, Kanpur. State of Chhattisgarh, through Secretary, ' Department of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (CG) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C£).

2. Versus Respondents 1.

2. Petitioners

2. a Limited the provisions of w .P.m No.4362 of 2007 Vishnu Chemicals company incorporated under Companies Act, 1956 having its registered office at 6-3-662, B/A, Flat No.l, Suvarna House, Sangeet Nagar Colony, 5amajiguda Hyderabad and w/orks at Plot No.18-26 Industrial Estate, Nandini Road, Bhilai (CG) Shri Madala Venkateswara Rao Senior at Shanti Seneral Manager, Niketan, Opp. Poultry Farm, Near Puri ITI Kohka, Kurud Rd., Bhilai, Distn'ct t)urg (CG) residing Versus Respondents 1.

2. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantrataya, Bhawan, Raipur (C6) Commissioner of Commercial Tax, Vanijyik 'Kar Bhawan^Civit Lines, Raipur (C6). Petitioner WAm No. 4486 of 2007 John Distilleries Ltd. Plot No.72 <& 53 Phase-II Industrial Growth Centre, Siltara, (C6), Regd. Office at C-27Z, Raipur Katoratalab Road, Raipur (CG) Through its Regional Manager Shri Asheesh Saurabh. RespondenTs Versus 1. Stdte of Chhattisgarh, through Secretary,

3. Petitioner: Respondents: 16 S5 Department of Commercial Taxes, DKS Bhawan, Mantralaya, Raipur (C6) Commercial Commissioner, Chhattisgorh, (Chhattisgarh) Assistant Commissioner, Commercial Tax, Raipur, Distt. Ra[pur (Chhattisgarh) Tax, Raipur Raipur, Distt. W.P.m No.1362 of 2007 Companies Century Cement (Prop. Century Textile A Industries Ltd) <A incorporated under Company 1956 Act, having its Registered Office at Century Bhawan, Dr. Annie Basent Road, Mumbai -400025 Cement (Maharashtra) Unit at P.0. Baikunth, Distnct Raipur N.M. Authorized Singhvi, Seneral P.0. Manager Baikunth, Dist. Raipur (C6) (Commercial), Assistant signatory through (CG) Versus

3. State of Chhattisgarh, Through Secretary, Commercial Department Tax, Bhawan, D.K.S. Mantralaya, Raipur (CG) Commissioner, Commercial Tax, Chhatt-isgarh, Raipur, Distt. Raipur (Chhattisgarh) Commissioner, Assistant Commercial Tax, Raipur, Distt. Raipur (Chhattisgarh) W.P. No.739 of 2005 Petitioners:

1. M/s M.S. A Sons, & firm Through partnership Power of Attorney Holcler 17 Ramniwas Saharan, Aged about 36 years, S/o Late Shri Amrit Lal Saharan, South Eastern Coalfields &evra - Project District 495452, R/o 6aruda Nagar. P.0. Dipka, Tahsit Katghora, bistrict Korba (C6) Limited, Korba Respondents:

7. Niranjan Lal Agrawal, aged about 63 years, S/o Late Shri Chandgi Ram Agrawal, R/o, Tulsi Marg, Korba, District Korba (C6) Versus State Through Department Taxes, Mantralaya, Raipur (C6) D.K.S. Chhattisgarh, Secretary, Commercial Bhawan, Commissioner, Commercial Tax, State of Chhattisgarh, b.K.5. Raipur Bhawan, Mantralaya (C&) Additional Commercial Chhattisgarh, Raipur (C6) Commissioner, Tax, State of Tax Officer, Commercial Circle Korba, bistrict Korba (C6) Regional Transport Officer, District Korba (.CG) South Eastern Coalfields Ltd. through the Chief General Project 6evra Manager. District Korba (CG) through the India, Union of Surface Ministry Transport, Bahadurshah Zafar 18 \€^ Marg, New Dethi w >. m No.4220 of 2006 Peti'tioners:

2. Respondents: provisions Ultra Tech Cement Limited, a incorporated under company Co/npanies Act, 1956 having its "A" Win9 registered office at 1 Floor Ahura Mahakali Caves Road, Andheri (East) Mumbai - 400093 and works at Gram & Post Hirmi, Teh. Simga, Distt. Raipur (C6) Center, Teh. (CG). Subodh Kumar ^grawal, S/o Surya Kumar Agrawal, aged resident of about 42 years, Hirmi Cement Works, Post Simga, Distt. Hirmi, Raipur (authorized signatory) Ultra Tech Cement a company Limited incorporated the Companies provisions of 1956 Act, Wing registered office at 1 Floor Ahura Mahakali Caves Road, Andheri (East) Mumbai - 400093 and works at &ram & Post Hirmi, Teh. Simga, Distt. Raipur (C&) having "<4" Center, Versys State Through Department Taxes. Bhavan, Roiipur (C6) t).K.S. Chhattisgarh, Secretary, of Commercial Mantralaya Commissioner of Commercial Tox, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG) Petitioner: M/s Prakash Industries Ltd., A W.P. m No.13 of 2007 1 Respondents: Petitioner: 19 Company incorporated under the Indian Companies Act. 1956, having its Registered Office at 15 kilometer Stone, Delhi Road, Hissar, Haryana and having its Sponge Iron Ptant at Village: Kotadabri, Tehsil Champa, District Janjgir-Champa, Through the Executive Director, Corporate Affairs and Power of Attorney Prakash, Holder of M/s Tehsil: Industries Ltd., Champa, District: Janjgir- Champa, Chhattisgarh Versus

2. State tKe Through Department Mantralaya, D.K.S. Raipur (Chhattisgarh) Chhattisgarh, Secretary, Commerce, Bhawan, Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur, Chhattisgarh W.P. m No.21 of 2007 Madhya Bharat Papers Ltd., A incorporated under company the Indian Companies Act, its Registered 1956, having Office at Vitlage Birgahani, Post Champa, District Janjgir- Champa, Through: its Assistant General Manager and Power of Attorney Holder of Madhya Ltd. Village Bharat Papers Champa, Post Birgahani, Janjgir-Champa, District Chhattisgarh Versus State of Chhattisgarh, Secretary, Through Department Commerce, Respondents;

1. 20 Mantralaya, D.K.S. Raipur, Chhattisgarh Bhawan,

2. Commissioner, Commercial Tax, Bhawan, Civil Vanijyik Lines, Raipur (Chhattisgarh) Kar w P. m No. 5205 of 2007 PetitipnerLS:

1. I Alankar Steels Pvt. Ltd., a incorporated under Company 1956 Companies Act, having its registered office at Samta Complex, Agrawal Colony, Raipur works at G.E. Road, Tatibandh, Purshottam Raipur Das Agrawal, S/o Ganpatrai Agrawal, aged about 53 years, Complex, Agrawal Samta Colony, Raipur - 492001. through 492001 Respondents:

2. Shn" Purshottam Das Agrawal, aged about 53 years, S/o Shri &anpatrai Agrawat, Agrawal Complex, Samta Colony, Raipur - 492001, birector of Alankar Steels, Pvt. Ltd., Versys State of Chhattisgarh, Through Secretary, of Commercial Department Taxes, Mantralaya Bhavan, Raipur (C6) D.K.S. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur, (C6) W.fP. m No.5204 of 2007 Petitioners:

1. partnership M/s Ramesh Steel Industries, firm having a registered office at Agrawat Complex, SamTa Colony, Raipur 492001 and works at G.E. 21 Road, Tatibandh, Raipur through Ramesh Agrawal, S/o Ganpatrai Agrawal, aged about 45 years, Agrawal Comptex, Samta 492001. Colony, Raipur Shri Ramesh Agrawal, aged about 45 years, S/o Shri 6anpatrai Agrawal, Agrawal Complex, Samta Colony, Raipur - 492001, partner of M/s Ramesh Steel Industries. Versus State Through Department Taxes, Bhavan, Raipur (C6) &.K.5. Chhattisgarh, Secretary, Commercial Mantralaya Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur, (C&)

2. W.P. m No. 1871 of 2007 ITC Limited, registered office 37 J.L. at Virginia House, Nehru Road, Kolkata - 700 071 and having a place of business Sharma Compound, Ring Road No.l, Raipur 492 019, Chhattisgarh Changorabhata, Versus

2. The State of Chhattisgarh, Secretary, Through of Commercial Department Tax, D.K.S. Mantralaya Bhavan, Raipur Chhattisgarh Commissioner of Commercial Tax, Banijyak Kar Bhavan, Civil Lines, Raipur, Chhattisgarh

3. Assistant Commissioner, Respondents: Petitioner: Respondents: Petitioner: Respondents: Petitioners: 22 (c'2- Commercial Taxes, Circle I, Raipur, Civil Chhattisgarh Lines, W.P. m No. 1317 of 2007 Nove Iron A 5teel Limited, A incorporated Under Cornpany the Companies Act, 1956, Through authorized Signatory B B Shrivastava S/o Shri O.B. L. Shrivastava, Aged 53 years, Assistant Senerat Manager .village Dagori, (Comm.) Tehsit Betha, District Bilaspur (Chhattisgarh) Versus

3. State Through Vanijyik Kar Mantralaya, D.K.S. Raipur (Chhattisgarh) Chhattisgarh, Secretary, Vibhag, Bhawan, Commissioner, Commercial Tax, Raipur, Chhattisgarh, bist. Raipur, (Chhattisgarh) Assistant Commissioner, Commercial Tax, Raipur, Dist. Raipur, (Chhattisgarh) W.P. m No. 1442 of 2007

2. provisions Sal Udyog Private Limited, a incorporated under company Companies Act, 1956 having its 17, Bhanpuri Area, Raipur (C6), through Pileshwar Prasad Verma, Director and office at Industrial Pileshwar Prasad Verma, S/o Kanhaiyalal Verma, aged about resident of House 30 years, 23 No.3, No.232/2101, Ward Shaheed Vir Narayan Ward, Lodhi (CG) Director Sal Udyog Private Lim'ited • Raipur Para, Respondents:

1. Versus State Through Chhattisgarh, (a) Secretary, Department of Commercial D.K.S. Raipur Mantralaya Tax, Bhavan, (b) Secretary, Department of &.K.S. Mantralaya Forest, Bhavan, Raipur (C6) Assistant Commissioner, Commercial Tax, Vanijyik Kar Bhavan, Raipur (C6) Commissioner, Additionat Commercial Tax, Vanijyik Kar Bhavan, Raipur (CG)

3. W.P. mNo.l508of 2007 Petitioners:

1. Limited provisidns a Jayaswals Neco incorporated under company Companies Act 1956 having its registered office at F-8 MIDC Industrial Area Hingna Road Nagpur 440016 and works at Siltara Growth Centre, Siltara, Raipur - 493111 (CG)

2. Rajesh Kumar Rathi, S/o Indra Kumar Rathi resident of C-13 Colony Vihar Jeewan Telibhandha (C6) &eneral Manager (Finance and Accounts) Jayaswats Neco Ltd. Raipur Versus 24 (b3 Respondents:

2. State Through Department Taxes, Bhavan, Raipur (CG) Chhattisgarh, Secretary of Commercial Mantralaya D.K.S. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6]^ W.P. m No. 1509 of 2007 Petitioners:

1. Respondents:

2. provisions Abhijeet Infrastructure Ltd. a company incorporated under Companies Act 1956 having its registered office at F-8 MIDC Industrial Area Hingna Road Nagpur 440016 and works at Siltara 6rowth Centre, Siltara, Raipur - 493111 (C6) Rajesh Kumar Rathi, S/o Indra Kumar Rathi resident of C-13 Cotony Vihar Jeewan Telibliandha Raipur (C6) Versus State Through Department Taxes, Bhavan, Raipur (CG) D.K.S. Chhattisgarh, Secretary of Commercial Mantralaya Commissioner of Commerciaf Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG) Petitioner: W.P.m No. 1602 of 2007 Lafarge India Pvt. Limited A incorporated under Company the Company Act 1956 A having its Registered Office Bakhtawar, 14th Ftoor, 229 Nariman PoinT, Mumbai (MS) Respondents: 25 Through Authorized Signatory Mr. P.N. Jha, Sr. Executive (Accounts & Control), Sonadih Cement Plant, Tahsil Baloda Bazar, District Raipur (CG) Versus State of Chhattisgarh, Through Secretary Department of Commercial Tax, Mantralaya &.K.S. Bhawan, Raipur (CG) Commissioner, Commercial Tax, Raipur, Raipur (C&) Deputy (Appeals), Raipur (C6) Commissioner Assistant Commissioner, Commercial Tax, Raipur, Raipur (C6)

4. W.P. m No.3474 of 2007 Petitioner:

1. Sponge and Steel Mangal Private Limited a Company incorporated the Companies provision of Act, 1956 having its registered office and works at Main Road Bilha District Bilaspur (CG) through its director Suresh Kumar Agrawal S/o Moolchand Agrawal aged about 49 years.

2. Agrawal, Suresh Kumar Agrawal S/o Moolchand resident' of about 49 years, Bilha District Road. Main Bilaspur (C6) Director Mangal Sponge . and Steel Privqte Limited. Versus Respondents: l^ 1 State ChhattisgarhJ 26 w Through Secretary Commercial Department Tax, &KS Mantraiaya Bhawan, Raipur (CG) Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG) Level Committee State through Additional Director Industries, LIC Commercial Complex Nivesh Bhavan Second Floor Pandri, Raipur IC&L General Manager, District Industries Centre Bilaspur (C6)

4. W.P.m N0.274Z /2007 6TC Industries Ltd. an existing Company registered under the Companies Act, 1956 having its registered office at Tobacco House, Vile Parle, West AAumbai-56 and Bronch at T-15, bubey Colony, Nawa, Police Station Raipur through Harmesh Arora, Commercial Executive, Raipur. Mr. Harmesh Arora, T-15,t>ubey Colony, Nawa, Police Station Raipur. through Principal State of Chhattisgarh, Secretary, Commercial Tax Department, &K Bhavan Mantrtaya, Raipur. Commissioner, Commercial Tax, State of Chhattisgarh, Raipur. Assistant Commissioner, Commercial Tax, Circle 3, Raipur. Commercial TQX Offi^cer, Circte 3 Raipur.

2. Versus 1.

4. ~ L Petitioners Respondents Present. Shri Ravindra Shrivastava, Sr. Advocate with Shri Jagmohan Sharma, Shri Prashant Kumar, 5hri Prem Francis and 5hri Akhitesh Dalpati, Advocate for the petitioner in W.P.(T) No.1336/2007. Dr. Debi Paf, Sr. Advocate with Shri Ananda Sen and Shri (T) the petitioner in W.P. Akhilesh balpati, Advocate for No.1333/2007. 27 Dr. Debi Pal, Sr. Advocate with Shri Ananda Sen and Shri in W.P.(T) the petitioner Neelabh Dubey, Advocate No.4607/2007. Shri H.S. Shrivastava, Sr. Advocate with Shri Abhijeet Shrivastava and Shri Akhilesh Dalpati Advocate for the petitioners in W.P. No.5234/2006, W.P.No.1841/2002, W.P.(T) No.3/2007, W.P.(T) W.P.(T) No.5482/2007, W.P.(T) No.5483/2007, W.P.(T) No.5595/2007, W.P.(T) No.5596/2007. No.5342/2007, No.18/2007. W.P.(T) Shri Manindra Shrivastava, Sr. Advocate with Shri Akhitesh Dalpati, Advocate for the petitioners in W.P.(T) Nos.1317/2007, 6051/2007, 1362/2007, 1602/2007, 1871/2007, 4486/2007 <& 2742/2007. Dr. N.K. Shukla, Sr. Advocate with Shri Shailendra Shukla, Advocate for the petitioner in W.P. No.1804/2002. Shri Sanjay K. Agrawal, counsel for the petitioner in W.P.(T) Nos. 13/2007 and 21/2007. Shri Mateen Siddique, counsel for the petitioner in W.P. No.739/2005. Shri Amrito Das, counsel the petitioner in W.P.(T) No.3619/2008. Shri Utkarsh Verma, counset for the petitioner in W.P.(T) Nos.2811/2008 <& 4170/2008. Shri Neetabh Dubey, counsel for the petitioners in W.P. Nos.4054/2006. 4220/2006, W.P.(T) Nos.1442/2007, 1508/2007, 1509/2007. 3474/2007, 3499/2007, 3759/2007, 3958/2007, 4166/2007. 4362/2007; 5204/2007, 5205/2007. 6583/2007, 7219/2007, 590/2008, 3460/2008, 3474/2008, 6116/2008, 6118/2008,125/2009 <&162/2009. Shri C.S. Vaidyanathan, Sr. Advocate with Shri Prashant Mishra, Advocate fieneral and Shri Rohit Singh, Advocate for the respondents. OR D ER •^ (Passed on | O' September. 2009) Per Dhirendra Mishra. J

01. This batch of petitions are being disposed of by this common order as the petitioners have impugned the constitutional validity of Chhattisgarh 5thaniya Kshetra - Ke Mal Ke Pravesh Par Kar Adhiniyam, 1976 ( "Act 28 t>S 1976"), to declare the Entry Tax (Amendment) Act, 2001, whereby maximum limit of tax imposable under Section AA has been enhanced from 10% to 50%, as also notification issued under Section 3(2), 4A under Section 10 of the Act of 1976 from time to ti/ne, as unconstitutional and refund of the taxes collected under the Act of 1976.

02. Validity of the Act of 1976 has been questioned on the ground that jt is viotative of Artictes 301 and 304 of the Constitution of India as it impedes free flow of trade and commerce. The tax levied under the impugned enactment is not compensatory tax and is not commensurate with the cost of facilities provided for the trade and does not pass the doctrine of working test laid down by the Hon'bte Supreme Court in ^uto Mobile Transport's case. The tax levied under the Act of 1976 is merely to augment revenue of the State and therefore, the same is in violation of Article 301 of the Constitution of India.

03. Before entering into the grounds on which the petitioners have proposed to challenge the Act of 1976, we advert to the background in which these petitions have been filed.

04. The constitutional validity of the M.P. Entry Tax Act, 1976 was challenged before the &ivision Bench of the MP High Court in Swjay Trading Co. Vs. Commissioner, Sales Tax and other^. The Division Bench considering the Statement of Objects and Reasons of the Act and also considering the summary in respect of tevy and details of allotment made tolocal bodies, held that ' (1994) 093 STC 0589 29 budgetary provisions to compensate the municipalities were made, the subsequent statutory changes made in the Act, significance; Entry Tax remains compensatory in nature and therefore, it is immune from challenge.

05. The finding of the MP High Court was impugned before the Hon'ble Supreme Court and validity of the MP Entry Tax Act, 1976 came for consideration in M/s Bhagatram Rajeev Kumar K?. Commissioner of Sales Tax. MP and other^ and validity of the Act was upheld.

06. In State of Bihar and others Vs. Bihar Chamber of Commerce and others^ while considering whether amount of tax under Bihar (Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein) Act, 1993 was compensatory or whether it can be catled a regulatory measure, the Hon'ble Supreme Court relying upon the decision in the matter of Bhagatram Rajeev Kumar^, opined that the tax was compensatory in nature.

07. The Hon'ble Supreme Court in the matter of J'indal Stripe Ltd. and another Vs. State of Haryana and others , while considering the constitutional validity of Haryana Local Area Development Tax Act, 2000 doubted the correctness of Rajeev Kumai^ case that the observations made in Bhagatram "the concept of compensatory nature of tax has been widened and if there is substantial or even some link between the tax and the facilities