CEMENT MANUFACTURING COMPANY LTD. Vs. UNION OF INDIA AND ORS.
LAWS(MEGH)-2013-11-20
HIGH COURT OF MEGHALAYA
Decided on November 20,2013

Cement Manufacturing Company Ltd. Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

S.R. Sen, J. - (1.) The instant writ petition is directed against non-reimbursing the entry tax amount @ 4% on the cement, which was supplied to the respondent No. 2.
(2.) The brief fact of the case in a nutshell is that: "The present petition is filed under Article 226 of the Constitution of India challenging the action of the Respondent No. 2 in not reimbursing the entry tax amount @ 4% on the cement which was supplied to respondent No. 2 by the petitioner which is the statutory rate of entry tax on cement as per the Entry Tax Act, 2008. After the submission of tender bid by the petitioner wherein the petitioner had quoted the rate of entry tax @ 2%, the rate of entry tax got changed to 4% in the Entry Tax Act, 2008. The respondent No. 2, however, even after the presence of one clause in the Tender Document stating that in case of statutory variation tax would be adjusted/reimbursed according to the variation in statute, refused to reimburse the entry tax to the petitioner @ 4%. Hence the present writ petition".
(3.) Being aggrieved by the action of the respondents, the petitioner approached this court by way of this instant writ petition.;


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