Mahabir Coke Industries Pvt. Ltd. Vs. Commissioner of Taxes and ors.

Decided On : Feb-21-2003

Court : Guwahati

LAW: Section 17(4, Section 9(2, Article 226 of the Constitution of India, Section (4, Section 74, Section 9(2, Section 60, Section 25(6, Section 15(b, Section 17(4, Section 9(2, Section 9(4, Section 9(2, Section 9(2, Section 15(b, Section 8(4, Rule 12, the Civil Rule No, Section 15(b, Section 8(5, Section 65A, Section 65A, Section 65A, Section 17(4, Section 9(2, Section 17(4, Section 17(4, Section 9(2, Article 226 of the Constitution of India, Section 8(B, Section 8(B, Section 8(B, Section 65A, Section 8(B, Section 8(B, Section 10 of the 1956 Act, Section 17(4, Section 14 of the 1956 Act

PERSON: Amitava Ray, J.1, Guwahati, A. K. Saraf, S. K. Agarwal, B. Talukdar, Guwahati, Assam Industrial, Coal, C-1, A. K. Saraf, Saraf, Saraf, Saraf, Anr, Anr, B. J. Talukdar, Anr, Saraf.25, view.30, Bhupal

DATE: 28.10.1998, 1993, 1956, 1997-1998, 2.10.1985, the year 1982, 5 years, 1982, 2.10.1985, 5 years, 1982, the year 1991, a period of 7 years, 1982, the year 1991, 1.12.1991, 1.12.1991, 1991, 1991, 1993, 1995, 16.8.1995, 1991, 28.5.1998, 22.6.1998, 30.11.1998, the assessment year 1984-85, 1993, 17.4.1997, 1995, 28.4.1997, 5.9.1995, 1995, 28.3.1996, 3.5.1997, the assessment year 1994-95 and 1995-96, 1990-91, 1996-97, 30.7.1997, 7.8.1997, 12.8.1997, 1993, 1956, 40,37,039,46, 1993, 1956, the period of 5 years, 1995, 16.8.1995, 1995, 1995, Form 1(A, 1995, 1988, 59, 60, 1993, 12.8.1997, 9.6.1998, 1995-96, 30.9.1990, 1991, 1995, 1995, 1991, 1.12.1991, 1,12.91 to 30.11.1998, the year 1994, the period ending 31.3.1992, the period of 7 years, 1991, 1995, 1993, 1993, 1956, 1992, 1995, 2001, week, the year 1998, the year 1998, 29.4.1998, 1991, 1991, 1991, a period of 7 years, 1991, 1962, 1993, 1962, it.29, 1993, annual, 1956, 28.10.1998

ORG: Jalukbari Check Post, the Assam General Sales Tax Act, the Central Sales Tax Act, State, Private Limited Company, M/s Mahabir Coke Industries Pvt. Ltd., Beltola, Coal, Coke, the Government of Assam, State, Incentive Scheme, Assam Industries, the Government of Assam, Government, State, DIC, 301.11.1998.6, Jalukbari Check Post, Guwahati, Civil Rule No.3437/94, the Government of Assam, State, the Industrial Policy of, inter alia, Central Sales Tax, Central Sales Tax, Coal, Coal, the Assam Finance, Central Sales Tax, Central Sales Tax, Government, The State Government, State, the Assam Industries, the Tax Authority, Central Sales Tax, the Assam Industries (Sales Tax Concession) Rules, the Central Sales Tax Act, the Central Sales Tax, Government, M/s Carbon Ever Flow Ltd., Nasik, Central Sales Tax @, M/s H.E.P. Ltd., Central Sales Tax, the Central Sales Tax, 30.6.1992, Bank, Coke, the Central Sales Tax, the Central Sales Tax Rules, 40,37,039.46, Central Sales Tax, Central Sales Tax, Scheme, 30.9.1992 31.3.1992, 30.6.1993, Civil Rule No, Central Sales Tax, M/s. HEF Ltd., Central Sales Tax, Coal, Coke, Central Sales Tax, the Government Account, the Assessing Authority, Bank Account, State, Central Sales Tax, the Central Sales Tax, State, State, State, the Central Sales Tax, the Central Sales Tax, Pine Chemicals Ltd., Appellant v. Assessing Authority and Ors., Sales Tax, J & K and Ors, Petitioners v. Pine Chemicals Ltd., Ors, Manjushree Extrusions Ltd., Respondents, State, State, State, Scheme, Manjushree Extrusions Ltd., State, Court, Registered Office, the State of Assam, the State of Assam, the State of Assam, the State of Assam, the State of Assam, the State of Assam, Government, the State of Assam, Government, the Central Sales Tax, Manjushree Extrusions Ltd., the Apex Court, Pine Chemicals Ltd., Ors, Assessing Authority and Ors, The Apex Court, State, Act.26, Sales Tax, JK, Ors, Pine Chemcials Ltd., Ors, Pine Chemicals Ltd., Ors, Assessing Authority and Ors, the Apex Court, the J & K General Sales Tax Act, The Apex Court, State, Central, Central, State, the Central Sales Tax, the Apex Court, Pine Chemicals Ltd., Ors, Assessing Authority and Ors, the Jammu & Kashmir Act, State, Central Sales Tax, State, The Apex Court, Pine Chemicals Ltd., the Central Sales Tax, Manjushree Extrusions Ltd., M/s H.E.F. Ltd., M/s Carbon Everflow Ltd., Nasik, State, M/s H.E.F. Ltd., Coke, M/s H.E.F. Ltd. Bhupal, Central Sales Tax, the Central Sales Tax, State, the Government Treasury, The Assessing Authority, the Assessing Authority, the Assessing Authority, the Assessing Authority, the 'C' Forms, the Assessing Authority, Coke, State

CARDINAL: 2, 12.10.1982, 1986.4, 1.4.1991, 1.4.1991, 17.5.1994, 2, 30.6.1993, 20.7.1994, 2, 2, 3.9.1994, 3, 1.4.1991, 155/98, 2, 27.11.1996, 45,694,685, 27.11.1996, 1995- 96, 2, 9.5.1997, 2, 2, 26.8.1997, 9.6.1998, 2, 26.5.1997, 28.8.1998, 2, 2.5.1985, 17.5.1994, 17.5.1994, 2(f, 19.4.1994, 27.11.1996, 61, 9.5.1997, 26,5.1997, two, one, Two, 26.5.1997, 62,88,150.33, 1.10.1991, 1.4.1992, 1.4.1992, 3537/94, 3437/94, 155/98, 2, 3437/94, 2, 2,30,90,346, 31.3.1993, four, three-fold, 2, 2, 683.2, 1, 2, 218.17, 2, One, 155/98, 1.4.1991, three, 1.4.1991, 1.4.1991, one, One, one, two, 2, one, 5, 2, Three, two

FAC: Kamrup Assam

LOC: Udyog Sahayak, the Udyog Sahayak, Jammu

EVENT: Policy/Scheme, the 1993 Act, the 1993 Act, the 1993 Act and Section 9(2, the 1993 Act, the 1991, the 1993 Act and Section 9(2

NORP: inter-State, inter-State, inter-State, inter-State, sustainable?4, inter-State

GPE: customers.10, Scheme.12, Assam, herein.27

PERCENT: 4%, 8 %, 6%, 4%, 4%, 25%, 10%, 4%, 8%

PRODUCT: C-2, C-2

WORK_OF_ART: Scheme in Civil Rule No

ORDINAL: Firstly, Secondly, Thirdly, third