HINDUSTAN LEVER LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) SEEKING for a mandamus forbearing the respondents from collecting Cess under the provisions of the Agricultural Produce Cess Act, 1940 on export of marine products such as prawns and shrimps, scampi, squid, octopus, crab, lobster, etc., the petitioner has come up with W.P. No. 26785 of 2005. The other writ petition in W.P. No. 26786 of 2005 is filed by the very same petitioner for refund a sum of Rs. 18,79,552/ - being the amount collected from the petitioner and appropriated towards Cess during the period between July, 2004 to June, 2005 with interest. Since the common issue is with regard to Cess payment, both the writ petitions are taken up, heard together and disposed of by this common order.

(2.) THE petitioner is a company registered under the Companies Act and it is a manufacturer and an exporter of branded soaps, detergents, personal care products, tea and coffee and value added marine products, castor oil and its derivatives, rice, etc. The petitioner is also engaged in the export of processed marine products. According to the petitioner, they are not liable to pay Cess on the export of processed marine products such as prawns and shrimps, scampi, squid, octopus, crab and lobsters, etc.

(3.) HEARD both sides and also perused the records carefully.