TINSUKIA TRADING COMPANY PVT. LTD. Vs. STATE OF ASSAM
LAWS(GAU)-2018-7-155
HIGH COURT OF GAUHATI
Decided on July 31,2018

Tinsukia Trading Company Pvt. Ltd. Appellant
VERSUS
STATE OF ASSAM Respondents

JUDGEMENT

UJJAL BHUYAN,J. - (1.) Heard Mr. OP Bhati, learned counsel for the petitioner and Mr. S Saikia, learned Standing Counsel, Assam State Agriculture Marketing Board (Marketing Board).
(2.) By filing this petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents not to levy cess on mustard oil imported from outside the State of Assam and further seeks a direction to the respondents for refund of an amount of Rs. 4,22,022.00 charged and collected by the respondents as cess on mustard oil on the petitioner for the period from 04.07.2014 to 10.03.2015.
(3.) Case of the petitioner is that it is a private limited company incorporated under the Companies Act, 1956, having registered office at Fancy Bazar, Guwahati. It is engaged in the business of dealing in general merchants and commission agent. In the course of its business, petitioner imports various commodities from outside the State of Assam, including mustard oil for sale within the State of Assam as well as outside the State of Assam. Since inception, respondents have been levying cess on the imported mustard oil under the Assam Agricultural Produce Market Act, 1972 (Act). Petitioner's objection that mustard oil is not an agricultural produce as specified in the Schedule appended to the Act was not considered and instead, cess was levied on the imported mustard oil while entering into the designated market under the Act. According to the petitioner, such levy of cess on mustard oil is illegal as mustard oil is not an agricultural produce as per Clause-IV of the Schedule to the Act. Notwithstanding the same, cess was levied on the mustard oil imported by the petitioner from outside the State which has been assessed at Rs.4,22,022.00 for the period from 04.07.2014 to 10.03.2015. It is in the above backdrop that the present writ petition has been filed.;


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