•lfr^ V^ AFl^ 3( HIGH COURT OF CHHATTISGARH AT BILASPUR OIVISION BENCH: HON'BLE SHRI &HIRENDRA MISHRA A HON'BLE SHRI R.N. CHANbRAKAR. JJ Petitioner W.P.m No. 1336 /2007 Stee? Authority of India Limited Versus Respondents : State of Chhattisgarh and others. And W.P.(T) Nos. 3/2007, 13/2007, 18/2007, 21/2007, 1333/2007, 1362/2007, 1442/2007, 1508/2007, 1602/2007, 1871/2007. 2742/2007, 3474/2007, 3759/2007, 3958/2007, 4166/2007. 4362/2007. 4607/2007, 5204/2007. 5205/2007, 5342/2007, 5483/2007. 5595/2007, 5596/2007. 6051/2007, 7219/2007, 590/2008, 2811/2008, 3460/2008, 3619/2008. 4170/2008, 6116/2008, 6118/2008, 162/2009, W.P. Nos.1804/2002, 1841/2002, 4054/2006,4220/2006,5234/2006. 1317/2007. 1509/2007, 3499/2007, 4486/2007, 5482/2007, 6583/2007, 3474/2008. 125/2009, 739/2005. QROER FQR CONSIbERATION Sd/- Dhirendra Mishra Judge HON'BLE SHRI R.N. CHANDRAKAR. J 3 QLjy-^-JLJL- ^ Sd/- R.N. Chandrakar Judge POST FOR ORDER ON 1 O' SEPTEMBER. 2009 Sd/- Dhirendra Mishra Judge HI&H COURT OF CHHATTCS6ARH 4T BILASPUR DIVISION BENCH: HON'BLE SHRI OHIRENDRA MISHRA <& HON'BLE SHRI R.N. CHANDRAKAR. JJ WAdNo. 1336 /2007 E 1 W, P.m No. 4054 /2006 Petitioner Stee? Authority of India Limited A company registered under the Companies Act having its registered office at Ispat Bhavan, Lodi Road-New Delhi and a unit in the name of Bhilai Steel Plant-Bhilai, Represented by Senior Manager (Finance) Versus Respondents 1. State of Chhattisgarh, through the Principal Secretary, Finance <& Commercial Tax Department, Mantralaya-Raipur. ^ ) 2. State of Madhya Pradesh, ThrougTF Secretary, Commerciat Tax Deptt. Mantralaya-Bhopal. 1 3. Commissioner, Commercial Taxes Deptt. Vanijaya Kar Bhawan, Civil Lines, Raipur. 4. Assistant Commissioner, Commercial Taxes Deptt. Patel Complex, Padmanabhpur, Durg. Petitioner 1. Grasim Cement (a unit of Grasim Industries Ltd.) a company incorporated under the provisions of the companies Act 1956 havit its registeredoffice at Birlagram Nagda (MP) and works at village Rawan Teh.Simga, Distt. Raipur (CG) 2. 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 of the companies Act 1956 having its registered office at Birlagram Nagda (MP) and works at village Rawan Teh.Simga, Distt. Raipur (CG) Versus Respondents 1. State of Chhattisgarh, through the Secretary, Department of Commercial Taxes, DKs ManTralaya Bhavan Raipur (C6) ~^ 9-2- W.P,CDJMoJ^/2CW ri? •^. W.P^No._A841_/2002 W.P.m No.5342 /2007 2. Commissioner of Commercial Taxes. Vanijaya Kar Bhawan, Civil Lines, Raipur (CG) Petitioner Bharti Airtel Limited, (Formerly Bharti Tete-venture Ltd.) (Now Bharti Telenet Ltd.) A company registered under 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. Versus ftespondents 1. State of Chhattisgarli, through the Secretary, Vanijya Kar Vibhag, &K5 Bhavan Raipur. 2. Commissioner, Commerciat Tax, Chhattisgarh, Raipur. 3. Assistant Commissioner, Commercial Tax, Raipur. Petitioners 1. Kanoi Paper & Industries Ltd. Village Dhenka, Distt. Bitaspur, Represented by P.Mohta, Chief Executive (Mill Operations) 2. BL Mundhra, Dy. Manager (Accounts & Commercial) Kanoi Paper & Industries Ltd. Bilaspur. Versus Respondents 1. State of Ghhattisgarh, through Chief Secretary, Sovernment of Chhattisgarh, Raiupr. 2. Commissioner, Commercial Tax, Chhattisgarh, Raipur. 3. Commerciat Tax Officer, Bitaspur. Petitloners 1. Reliance Telecom Ltd. a company incorporated under the provisions of the Companies AcT, 1956 and presently having W.P.m No.5482 /2007 W^P.m No.5483 /2007 Petitioners Reliance Communications Infrastructures Ltd. a company incorporated under the provisions of the Companies -4ct, 1956 and its Registered Office at Dhirubhai /\mt Ai Knowtedge City Navi Mumbai 400710 and has an office at IInd Floor, Ashoka Millanium, Ring.Roag No.2 Rajendra Nagar, Raipur. Chhattisgarh, 492 001 Through Mr. Sivan Vishwanathan. 2. Sivan Vishwanathan, Reliance Telecom Ltd. BCM Heights, Ptot N0.5-A, Scheme No.54, PU-4, Commercial-2, Indore (MP) Versus Respondents 1. State of Chhattisgarh, through Secretary, Vanijiyik Kar Vibhag, DK Mantrtaya, Raipur. _ 2. Commissioner, Commercial Tax, Chhattisgarh, Raipur. 3. Assistant Commercial Commerciat Tw, Raipur. 4. Commercial Tax Officer, Raipur. Petitioners 1. 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 Plaza, Near Indian Coffee House, Raipur, Chhattisgarh, Through Mr. Arjun Vermc* 2. Arjun Verma, Reliance Communication Ltd. SF-3 A 4, 2 Floor, Mansarovar Commercial Complex Hoshangabad Road, Near BJP Office Bhopat (MP) Versus ftespondents 1. 5tate of Chhattisgarh, through Secretary, Vanijiyik Kar Vibhag, DK Mantrtaya, Raipur. 2. Commissioner, Commercial Tax, Chhattisgarh, Raipur. 3. Assistant Commercial Commercial Tax, Raipur. 4. ^ommerciat Tax Officer, Raipur. 33 W.P.m No.5596 /2007 W.P.Np. 1804/2002 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. 2. Arjun Verma^ Reliance Communications Ltd. SF-3 & 4, 2 Floor, Mansarovar Commerciat Complex Hoshangabad Road, Near BJP Office Bhopal (MP) Versus Respondents 1. State of Chhattisgarh, Through Secretary, Vanijiyik Kar Vibhag, &K Mantrlaya, Raipur. 2. Commissioner, Commercial Tax, Chhattisgarh, Raipur. 3. Assistant Commercial Commercial Tax, Raipur. 4. Commercial Tax Officer, Raipur. Petitioners 1. Reliance Communications Ltd. a company incorporated under the provisions of the Companies Act, 1956 and presently having its Registered Office at Dhirubhai Ambani Knowtedge City Navi Mumbai 400710 and has an office at 3 Floor, Miltanium Plaza, Near Indian Coffee House, Raipur, Chhattisgarh, Through Mr. Arjun Verma. 2. Arjun Verma, Retiance Communications Ltd. SF-3 & 4, 2nd Floor, Mansarovar Commercial Complex Hoshangabad Road, Near BJP Office Bhopal(MP) Versus Respondents 1. State of Chhattisgarh, through Secretary, Vanijiyik Kar Vibhag, bK Mantrlaya, Raipur. 2. Commissioner, Commercial Tax, Chhattisgarh, Raipur. 3. •Assistant Commercial Commerciaf Tax, Raipur. 4. Commercial Tax Officer, Raipur. Petitioners 1. Maharashtra Electrosmelt Limited, a company registered under the Companies W.P.m No.5234 /2006 Ac-t Having its registered Office at 10 Floor, Nariman Point, Mumbai 400 021 through its Company Secretary Shri R. Ashok Kumar. • 2. 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. 3. 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. 4. Shri T. Das, S/o Late Shri Shambhu &as, R/o 4/16, Ispat Nagar, Bhilai, Durg, Share Holder of Steel Authority of India Limited. Versus Respondent State of Chhattisgarh, through its Secretary, Finance and Commercial Tax Department, Secretariat Building, Raipur. Petitioners 1. 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 at 30 Vijayata Complex, Shastri Bazar, Raipur, through Shri KP Saw, Dy. Manager (Finance & Accounts and constituent attorney)__ 2. Shri AK Khanna, Director, Punj Llyod Company, Punj Llyod House, 17-18 Nehru Place, New Delhi 110 019. Versus Respondents 1. State of Chhattisgarh, through Secretary, Commercial Tax bepartment, Mantrlaya, Raipur. 2. The Commissioner, Commercial Tax, State of Chhattisgarh, Raipur. - 3. Commercial Tax Officer, Raipur Circle-3, Raipur. ^ W.P.m No.5595 /2007 W.P.m No. 03 /2007 Petitioners 1. 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. 2. Vaibhav Banchawat, R/o Flat No. 403, 4th Floor Koumari Building Ahimsa Marg 14-A Road, Khar (W) Mumbai. Versus Respondents 1. State of Chhattisgarh, through Secretary, Vanijiyik Kar Vibhag^ DK Mqntrtaya, Raipur. 2. The Commissioner, Commercial Tax, Chhattisgarh, Raipur. 3. ^ssistant Commissioner, Commercial Tax, Raipur. 4. Commercial Tax Officer, Raipur. Petitioner Grasim Industries Ltd. a company 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 Khangar, Distt. Jodhpur, in the State of Rajasthan and branch office at Ravi Compfex, 2nd floor, KK Road, Raipur (Chhattisgarh), through Mr. Nirmal Ostwat, by. Seneral Monager (Law) and Authorized Signatory. Versus Respondents 1. State of Chhattisgarh, through the Secretary, Finance Mantralaya Raipur (Chhattisgarh) 2. The Commissioner, Commercial Tax. Dau Katyan Singh Bhawan, Mantralaya, Raipur (Chhattisgarh) 3. The Commercial Taxes Officer, Commerciat Tax, Raipur Circle IV, Raipur. W.P.mNo. 1333 /2007 W.P.CO No, 4607/2007 W.P.m No.4170 of 2008 Petitioner Bharat Afuminium Co. Ltd. Balconagar, Korba, District Korba (Chhattisgarh) through its .President <& whole time Director & having its registered office at Aluminium Sadan, Core-6, Scope 7, Lodhi Road, New Delhi. Versus ftespondents 1. State of Chhattisgarh, through the Secretary, bepartment of Cominercial Tax, E)KS Bhawan, Mantralaya Raipur (C6) 2. Commissioner, Commercial Tax, Chhattisgarh, Raipur, Dist. Raipur (Chhattisgarh) 3. Assistant Commissioner, Commerciat Tex. Korba, Distt. Korba (Chhattisgarh). Petitioner 1. ACC Ltd. a company incorporated under the provisions of the Companies Act, 1956 having its registered office at Cement House, 121, Maharshi Karve Road. Mumbai 400 020 and havin9 its plant at Jamul Cement Works, t>ist. Durg 490024, (C6) through Jagjahir Lat Tiwari, S/o Raj Bhan Tiwari, aged about 54 years, Plat Head, Jamul Cement Works Dist. Durg 4900 4 (C6)_ 2. 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) Versus Respondents 1. State of Chhattisgarh, through the Secretary, Department of Commerciat Taxes, DKS Mantralaya Bhavan, Raipur (.C6) 2. Commissioner of Commercial Tax. Vanijyik Kar Bhavan, Civil Lines, Raipur (C&) Petitioner 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 W.P.m No.3619 of 2008 ~< W.P.m No.3474of 2008 Kumar Agrowal. Versus Respondents 1. State of Chhattisgarh, through the secretary Commercial Tax, Mantralaya, DKS Bhawan, Raipur (C6). 2. The Commissioner Commercial Tax Raipur Vikrayakar Bhawan, Civil Line, Raipur Petitioner M/s Brahmaputra Consortium Ltd. A company duly incorporated under the 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. Versus Respondents 1. State of Chhattisgarh, through the secretary Vanijyik Kar Vibhag, bKS Bhawan, Mantralaya, Raipur, Chhattisgarh. 2. Commissioner Commercial Tax Department, Raipur Chhattisgarh. 3. Commercial Tax Officer, Korba, Commercial Tax Department, Korba, Chhattisgarh. Petitioners 1. 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 signatory, AC Steels of Ravishankar Shukla Road, 6ol Bazar, Raipur. 2. Shri Vishnu Nishad, 5/o Late Shri Fireta •Nishad, aged about 36 years, Assistant Accountant, AC Steels of Ravishankar Shukla Road, 6ol Bazar, Raipur. Versus Respondents 1. State of Chhattisgarh, through the secretary, Department of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) W.P.m No.6116 of^2008 W.P.mNo.6118 of 2008 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). Petitioners 1. 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 "B" 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) 2. Pankaj Tekriwal, S/o Narayan Prasad Tekriwal, aged about 29 years, resident pf MI6 21, Indravati Colony, Raipur (CtS) Director of Hi-Tech Abrasives Ltd. 740/1& J, Sector "B" Urla Industrial Complex Raipur. Versus Respondents 1. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantrataya, Bhawan, Raipur (C&) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). Petitioners 1. Gaurav Krishna Ispat Pvt. Ltd. a compdny incorporated under the Companies Act, 1956, having its factor and registered office at 317-321 & 356-360 Urta Industrial Area Raipur-493221 (C6), through its birector, Basant Agrawal, S/o Shri Mishri Prasad Agrawal. aged about 37 years, resident of Charoda, Dharsiva, Raipur. 2. 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. Versus Respondents 1. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS ManTralaya, Bhawan, Raipur (C6) 10 <3& WAm No. 125 of 2009 W.P.m No. 162 of 2009 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). Petitioners 1. Prime Solvent Extractions Unit No.l, Gandhi Chowk a Company incorporated under the Companies Act, 1956, through its authorized signatory l-1emratan Jhabak, S/o Late Sheolal Jhabak, aged about 63 years, resident of College Road, Mahasamund. 2. Shri l-1emratan Jhabak, S/o Late Sheotat Jhabak, aged about 63 years, resident of College Road, Mahasamund, authorized signatory of KN Oil Industries Ltd. Ashram Road, Mahasamund. Versus Respondents 1. 5tate of Chhattisgarh, through 5ecretary, Department of Commercial Taxes, &KS Mantralaya, Bhawan, Raipur (CG) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civit Lines, Raipur (CG). Petitioners 1. 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, Mr. Aniruddha Roy, S/o Late Shri Dilipkumar Roy, aged about 46 years, R/o C/29, Saket Colony, PO SAF Lines Bhilai (C6) 2. 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. State of Chhattisgarh, through Secretary, Depart-ment of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG). 11 W.P.m No.6051 of 2007 Petitioner M/s Continental Oistilleries Pvt. Ltd. Plot No.23 A 30, Sittara Industrial Area. Phase- 2. Raipur 4931U (C£) Versus Respondents 1. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Bhawan Mantrataya, Raipur (CG) 2. Commissioner, Commercial Tax, ChhaTtisgarh, Raipur, Distt. Raipur (Chhattisgarh). 3. Assistant Commissioner, Commercial Tax, Raipur, Distt. Raipur (Chhattisgarh) w ,P.m No.6583 of 2007 Petitioners 1. 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) 2. Shri Satish Kumar. S/o Shri t)N Pandey, aged about 34 years, resident of LIG-1324, Veer Savarkar Nagar, Raipur (C6) Company Secretary of M/s Vandana filoba Limited. Versus Respondents 1. State of Chhattisgarh, through Secretar/, bepartment of Commercial Taxes, &KS Mantralaya, Bhawan, Raipur (C6) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). ^ .P.m No.7219 of 2007 Petitioners 1. KN Oil Industries Limited, a company incorporated under the Companies Act. 1956, having its re.ys^ered office at Ashram Road, Mahasamund (C6), through its authorized signatory Hemratan Jhabak, 5/o Late Sheolal Jhabak, aged about 63 years, resident of College Road, Mahasamund. 2. 5hri Hemratan Jhabak, S/o Late Sheola) 12 ^ W.P.m No.590 of 2008 W.P.mNo.2811 of 2008 Jhabak, aged about 63 years, resident of College Road, Mahasamund, authorized signatory of KN Oil Industries Ltd. Ashram Road, Mahasamund (CG) Versys Respondents 1. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, &KS Mantralaya, Bhawan, Raipur (C6) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civit Lines, Raipur (C6). Petitjoners 1. 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. 2. AAr. JL Khushu, Director Era Infra Engineen'ng Ltd. having its registered office at 370-71/2 Sahi Hospital Road, Jangpura, Bhogal, New Oelhi-110014. Versys Respondents 1. State of Chhattisgarh, through Secretary, Oepartment of Commerciat Taxes, DKS Mantralaya, Bhawan, Raipur (C6) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG). Petitioner 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. SB Singh (Authorized SignatorY). Versus Respondents 1. State of ChhattiS9arh, throu9h the Secretary, Commercial Taxes, Raipur, Mantraloya, Raipur. 2. The Commissioner, Commercial Tax, Raipur, Vikrayakar Bhawan, Civit Line, Raipur. 3. Assistant Commissioner, Commercial Taxes, Raigarh. 13 W.P.m No.3460 of 2008 W.P.m No.3499 of 2007 Petitioners 1. 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) 2. 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. Versus Respondents 1. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). Petitioners 1. Sal Udyog Private Limited, a company incorporated under the provisions of the Companies Act, 1956 having its works and office at 17, Bhanpuri Industrial Area, Raipur (CG), through Pileshwar Prasad Verma, Director. 2. 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. Versus Respondents 1. State of Chhattisgarh, through (a) Secretary, Department of Commercial Tax, bKS Mantralaya, Bhawan, Raipur (C£) (b) Secretary, Department of Forest DKS Mantralaya. Bhavan, Raipur (C6) 2. Assistant Commissioner, Commercial Tax VanijyiK Kar Bhavan, Raipur (C6) 14 ^ W.P.m No.3759 of 2007 W.P.m No.3958 of 2007 W.P.m No.4166 of 2007 Petitioners 1. 6odawari Power and Ispat Ltd. A company incorporated under the provisions of the 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, aged about 46 years, resident of Quarter No.C 45, Ekta Nagar, Sector 1, Gudiyari, Raipur (CG) 2. Shri B.L. Agrawal, S/o Late Ram Richpal Agrawal, resident of Siddarth, 6ita Nagar, Raipur (CG) Managing Director of (?odawari Power and Ispat Ltd. and also its sharehotder. Versus Respondents 1. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG)^ PetLtioners 1. Singhal Enterprises Pvt. Ltd. A company incorporated under the provisions of the 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. 2. 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. Versus Respondents 1. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (C6) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C6). Petitioners 1. Kothari Products Ltd. A company incorporaTed under the provisions of the 15 WAm No.4486 of 2007 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) 2. 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. Versus Respondents 1. State of Chhattisgarh, through Secretary, ' Department of Commercial Taxes, DKS Mantralaya, Bhawan, Raipur (CG) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C£). w .P.m No.4362 of 2007 Petitioners 1. Vishnu Chemicals Limited a company incorporated under the provisions of the 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) 2. Shri Madala Venkateswara Rao Senior Seneral Manager, residing at Shanti Niketan, Opp. Poultry Farm, Near Puri ITI Kohka, Kurud Rd., Bhilai, Distn'ct t)urg (CG) Versus Respondents 1. State of Chhattisgarh, through Secretary, Department of Commercial Taxes, DKS Mantrataya, Bhawan, Raipur (C6) 2. Commissioner of Commercial Tax, Vanijyik 'Kar Bhawan^Civit Lines, Raipur (C6). Petitioner John Distilleries Ltd. Plot No.72 <& 53 Phase-II Industrial Growth Centre, Siltara, Raipur (C6), Regd. Office at C-27Z, Katoratalab Road, Raipur (CG) Through its Regional Manager Shri Asheesh Saurabh. Versus RespondenTs 1. Stdte of Chhattisgarh, through Secretary, 16 S5 W.P.m No.1362 of 2007 Versus W.P. No.739 of 2005 Department of Commercial Taxes, DKS Bhawan, Mantralaya, Raipur (C6) 2. Commissioner, Commercial Tax, Chhattisgorh, Raipur, Distt. Raipur (Chhattisgarh) 3. Assistant Commissioner, Commercial Tax, Raipur, Distt. Ra[pur (Chhattisgarh) Petitioner: Century Cement (Prop. Century Textile A Industries Ltd) <A Company incorporated under the Companies Act, 1956 having its Registered Office at Century Bhawan, Dr. Annie Basent Road, Mumbai -400025 (Maharashtra) and Cement Unit at P.0. Baikunth, Distnct Raipur (CG) through its Authorized signatory N.M. Singhvi, Assistant Seneral Manager (Commercial), P.0. Baikunth, Dist. Raipur (C6) Respondents: 1. State of Chhattisgarh, Through the Secretary, Department of Commercial Tax, D.K.S. Bhawan, Mantralaya, Raipur (CG) 2. Commissioner, Commercial Tax, Chhatt-isgarh, Raipur, Distt. Raipur (Chhattisgarh) 3. Assistant Commissioner, Commercial Tax, Raipur, Distt. Raipur (Chhattisgarh) Petitioners: 1. M/s M.S. & Sons, A partnership firm Through Power of Attorney Holcler 17 Versus Ramniwas Saharan, Aged about 36 years, S/o Late Shri Amrit Lal Saharan, South Eastern Coalfields Limited, &evra Project District Korba - 495452, R/o 6aruda Nagar. P.0. Dipka, Tahsit Katghora, bistrict Korba (C6) 2. Niranjan Lal Agrawal, aged about 63 years, S/o Late Shri Chandgi Ram Agrawal, R/o, Tulsi Marg, Korba, District Korba (C6) Respondents: 1. State of Chhattisgarh, Through the Secretary, Department of Commercial Taxes, D.K.S. Bhawan, Mantralaya, Raipur (C6) 2. Commissioner, Commercial Tax, State of Chhattisgarh, b.K.5. Bhawan, Mantralaya Raipur (C&) 3. Additional Commissioner, Commercial Tax, State of Chhattisgarh, Raipur (C6) 4. Commercial Tax Officer, Circle Korba, bistrict Korba (C6) 5. Regional Transport Officer, District Korba (.CG) 6. South Eastern Coalfields Ltd. through the Chief General Manager. 6evra Project District Korba (CG) 7. Union of India, through the Ministry of Surface Transport, Bahadurshah Zafar 18 \€^ Versys W.P. m No.13 of 2007 Petitioner: M/s Prakash Industries Ltd., A Marg, New Dethi w >. m No.4220 of 2006 Peti'tioners: 1. Ultra Tech Cement Limited, a company incorporated under the provisions of the Co/npanies Act, 1956 having its registered office at "A" Win9 Ahura Center, 1 Floor Mahakali Caves Road, Andheri (East) Mumbai - 400093 and works at Gram & Post Hirmi, Teh. Simga, Distt. Raipur (C6) 2. Subodh Kumar ^grawal, S/o Surya Kumar Agrawal, aged about 42 years, resident of Hirmi Cement Works, Post Hirmi, Teh. Simga, Distt. Raipur (CG). (authorized signatory) Ultra Tech Cement Limited a company incorporated under the provisions of the Companies Act, 1956 having its registered office at "<4" Wing Ahura Center, 1 Floor Mahakali Caves Road, Andheri (East) Mumbai - 400093 and works at &ram & Post Hirmi, Teh. Simga, Distt. Raipur (C&) Respondents: 1. State of Chhattisgarh, Through Secretary, Department of Commercial Taxes. t).K.S. Mantralaya Bhavan, Roiipur (C6) 2. Commissioner of Commercial Tox, Vanijyik Kar Bhawan, Civil Lines, Raipur (CG) 19 Versus W.P. m No.21 of 2007 Versus Respondents; 1. State of Chhattisgarh, Through the Secretary, Department of Commerce, 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 Holder of M/s Prakash, Industries Ltd., Tehsil: Champa, District: Janjgir- Champa, Chhattisgarh Respondents: 1. State of Chhattisgarh, Through tKe Secretary, Department of Commerce, Mantralaya, D.K.S. Bhawan, Raipur (Chhattisgarh) 2. Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur, Chhattisgarh Petitioner: Madhya Bharat Papers Ltd., A company incorporated under the Indian Companies Act, 1956, having its Registered Office at Vitlage Birgahani, Post Champa, District Janjgir- Champa, Through: its Assistant General Manager and Power of Attorney Holder of Madhya Bharat Papers Ltd. Village Birgahani, Post Champa, District Janjgir-Champa, Chhattisgarh 20 Versys Mantralaya, D.K.S. Bhawan, Raipur, Chhattisgarh 2. Commissioner, Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (Chhattisgarh) w