Peerless Shipping and Oil Field Services Ltd. and anr. Vs. State of Assam and ors.

Decided On : Dec-19-2006

Court : Guwahati

LAW: Section 2(19, Section 7 of the Act, Section 2(27, the Sales Tax Act, Section 7 of the Assam General Sales Tax Act and Section 105 of the Assam Value Added Tax Act, Section 2(43, Article 366(29A, Constitution, Article 366, Constitution Amendment Act, Article 366(29A, Constitution, Constitution, Article 366(29A)(d, Constitution, Section 2(27, Section 2(19, Section 2(10, Section 7, the AGST Act, Section 10, Section 7, Section 2(15, Article 366(29A

PERSON: H.N. Sarma, W. P., W. P., W. P., W. P., W. P., W. P., W. P., W. P., W. P., Counsels, G. N. Sahewala, P. J. Saikia, Saikia, W. P., W. P., Haryana, W. P., Haryana, Bench, Schedule

CARDINAL: 1, 178, 178, 7180, 109, 178, 8062, 109, 8062, 109, 14, 1, 178, 1.1.1, 3.1, 6.1, 6.2, 6.8, 8.1, 8.2, 10.3, 11.4, 11.10, 11.13,11.16,11.22, 13.1, 14.6, 18.1, 21.8, 2(33, 29.0, 21.21, 8062, 109, 1.3, 1.8, 7.0, 11.3, 20.3, 21.1, 24.0, 27.3,31.1,31.2, 31.3, 39.0, 48.1, 10.1, 10.42, 10.44, 15.1, 15.2, 20.3, 31.1, 31.2, 31.33, 31.6, 31.7, 31.8, 38.1, as many as 14, 14, 8062, 109, 146, 343, 2004.2, 2004.3, 106, 109, 8, 314, 2006.4, 2006]282ITR273(SC, 2(27, 178, 145, 124, 75, one, transferee, 2006]282ITR273(SC, 84, 97, 98)As, 8, 314, 8, 314, 4, 2006]282ITR273(SC

GPE: Counsel, W. P., W. P., W. P., W. P., consideration;(b

ORG: the Oil India Ltd., ONGC, Court, inter alia, the Assam General Sales Tax Act, The State Finance Department, State Standing Counsel, the Finance Department, ONGC, State, ONGC, ONGC, State, ONGC, ONGC, W.P., ONGC, Standing Counsel, Finance Department, ONGC, Standing Counsel, the Finance Department, ONGC, the Value Added Tax Act and Section (10, ONGC, ONGC, ONGC, Counsel, ONGC, ONGC, Standing Counsel, ONGC, ONGC, ONGC, ONGC, Counsel, the Value Added Tax Act, ONGC, decisions:1, Saumya Mining Pvt, Taxes, W.P., Computalog, State of Assam W.P., Lakshmi Audio Visual Inc., Ahuja Goods Agency, State of Uttar Pradesh, State of Andhra Pradesh, Rashtriya Ispat Nigam Ltd., Standing Counsel, decisions:1, Someswara Cement & Chemicals Limited v. Government of Andhra Pradesh .2, Mahabir Transport Agency, Food Corporation of India, STC, Asia Ltd., VST, Bharat Sanchar Nigam Ltd., Union of India, Aggarwal Brothers, the Assam Value Added Tax Act, the Assam General Sales Tax Act, the State Government, ONGC, Parliament, State, Bharat Sanchar Nigam Ltd., SC, The Assam Value Added Tax Act, ONGC, ONGC, ONGC, ONGC, State of Andhra Pradesh, Rashtriya Ispat Nigam Ltd., AIR2002SC1305, Aggarwal Brothers, Bharat Sanchar Nigam Ltd., STC Vol, State, Court, VST, the Assam General Sales Tax Act, VST, the AGST Act.22, Bharat Sanchar Nigam Ltd., Court, Bihar State Electricity Board, Green Rubber Industries, State

DATE: 1999, 1993, 1999, 2003, 6718, 8042, 8047, 8062, 8063, 8061, 8852, 7975, 8379, 2005, 2006, 1999, 7403, 7378, 2005, 7494, 7446, 7447, 7488, 7403, 8040, 8042, 8047, 8049, 8063, 8061, 8852, 2416, 7975, 8539, 8379, 2005, 8163, 2004, 2006, 7533, 7381, 2005, 8042, 8047, 8049, 8063, 8061, 2005, 2004, 2006, 2416, 2005, 2416, 2005, 1999, July 20, 1995, 6.3, 11.11, 11.23, 14.5, 22.15, July 20, 1995, 7494, 7446, 7447, 7448, 7403, 8040, 8042, 8047, 8049, 8063, 8061, 8852, 2416, 7975, 8539, 8379, 2005, 8163, 2004, 2006, 7533, 4.0, 20.2, 58, 20.2, 21.2, 2003, 2416, 2005, count.11, 2416, 2005, 7494, 7446, 7447, 7448, 7403, 8040, 8042, 8047, 8049, 8063, 8061, 8852, 2416, 7975, 8539, 8379, 2005, 8163, 2004, 2006, 7533, 2006, 1999, April 2, May 18, 1997, 1998, 2007, 2003, November 10, 2003, 1993, 1999, 1982, 2006, 2006, 38, 2003, 1993, the year, 2007, 1993, 2003, November 10, 2006, 2007

PRODUCT: Maruti, Tata Indica, Maruti, 314, 314, Bench, Bench

NORP: Gauhati, Gauhati

WORK_OF_ART: State of Assam, 3 SCC 1, State of Assam, State of Assam