EXCELLENT GRAVURE INDUSTRIES Vs. STATE OF ASSAM

JUDGEMENT

(1.) These petitions have been preferred challenging the clarificatory order dated December 19, 2009 passed by the Commissioner of Taxes, Assam, as well as the show-cause and recovery notices issued to the petitioners on the basis of the aforesaid clarificatory order dated December 19, 2009 levying entry tax at four percent under the Assam Entry Tax Act, 2008. The impugned clarificatory order dated December 19, 2009 and the show cause and recovery notices revolve round the interpretation of entry No. 28 of the Schedule attached to the Assam Entry Tax Act, 2008, which is taxable at four percent, which reads as "films of all kinds including X-ray films".

(2.) In W.P. (C) No. 839 of 2010, the petitioner therein had sought for a clarification from the Commissioner of Taxes as to whether the items, polyester film, metallised pet, metallised BOPP, aluminium foil film and poly film which the petitioner firm had been importing to Assam would be taxable under the Assam Entry Tax Act, 2008 under entry 28. The Commissioner of Taxes by the impugned clarificatory order dated December 19, 2009 held that the aforesaid items are liable to be taxed at four percent as they are covered by entry No. 28. The petitioner in the said W.P. (C) No. 839 of 2010 has challenged the said clarificatory order dated December 19, 2009.

(3.) Based on the aforesaid clarificatory order dated December 19, 2009, the Superintendent of Taxes conducted search and seizure in the business premises of various firms and served them with the show-causes as to why in addition to the realisation of taxes, penal proceeding should not be initiated against the petitioners for non-payment of the entry tax under the aforesaid Act of 2008 which are being challenged separately in this batch of writ petitions, W.P. (C) No. 839 of 2010, W.P. (C) No. 2783 of 2011, W.P. (C) No. 2784 of 2011 and W.P. (C) No. 4324 of 2011.