ENGINEERS CONSTRUCTION Vs. STATE OF ASSAM

JUDGEMENT

(1.) HEARD Mr RK Joshi, learned counsel for the petitioners. Also heard Mr R Dubey, learned counsel for the respondents. By filing this writ petition under Article 226/227 of the Constitution of India, the petitioner has challenged the constitutional validity of Assam Entry Tax Act, 2001. It is brought to our notice that this Act was declared ultra vires by this Court in a case reported in 2008 (15) VST Page 70 (State of Assam & Ors. -vs - Chota Bhai Jetha Bhai Patel Tobacco Products Company Ltd. ) decided on 30.8.2007.

(2.) IT is also brought to our notice that against the said decision, the State has gone to Supreme Court in SLP being SLP Nos. 24934 -25066 of 2007 which are pending for final disposal in Supreme Court.

(3.) THIS matter was carried to the Supreme Court at the instance of unsuccessful assesses in SLP against this decision. Both the SLPs i.e. the one arising out of the decision rendered in Chota Bhai Jetha Bhai Patel's case (supra) and other arising out of Indian Oil Corporation's case (supra) are now pending in the Supreme Court and are being heard together by the Supreme Court.