ROCK INTERNATIONAL Vs. STATE OF ASSAM

JUDGEMENT

(1.) All the writ petitions having raised common questions of law on more or less similar facts were considered together and are being disposed of by this common judgment and order.

(2.) The petitioners in each of the cases are contractors who had entered into separate agreements with the N.F. Railways for supply of diverse quantities of river boulders of particular weight i.e. between 40 kg. to 70 kg. required in connection with the construction of the Bogibeel Bridge over the river Brahmaputra. The aforesaid contracts visualized that the boulders to be supplied by the petitioners were to be staked at the site of the Bogibeel Bridge in Dhemaji District of the State of Assam, situated on the North Bank of river Brahmaputra. The several conditions attached to the contract, particularly the special conditions, visualized that boulders of the specified size and weight are available in certain river quarries situated in Arunachal Pradesh from where the contractors may procure the required boulders and supply the same in terms of the contract agreements entered into by and between the parties. Materials have been. brought on record by the petitioners to show that after the contract agreements were entered into, the authority of the N.F. Railways had written a letter dated 10.1.2003 addressed to the Director, Geology and Mining Department, Government of Arunachal Pradesh, informing the said authority that contractors have been engaged by the Railways for procurement of river boulders from the several locations within the State of Arunachal Pradesh as mentioned in the letter dated 10.1.2003. By the aforesaid letter the Railway authority had requested the Director, Geology and Mining, Government of Arunachal Pradesh to extend necessary coaperation to the contractors to enable them to obtain permission for extraction of boulders and for grant of permits for transportation of the same subject to payment of royalty and other statutory dues by the contractors. The petitioners have also enclosed to the writ petition several documents to show the details of royalty paid by them and the transport challans issued by the Government of Arunachal Pradesh for transportation of boulders. According to the petitioners, they had executed the contract agreements by producing the materials from the different river quarries located in the State of Arunachal Pradesh and thereafter by effecting supplies and slaking the materials at site within the State of Assam, in terms of the stipulations incorporated in the contract agreements. The grievance raised is with regard to the actions on the part of the Railways in seeking to deduct from the bills of the petitioners sales tax at source under the provisions of the Assam General Sales Tax Act, 1993. In some of the cases under consideration while the petitioners had approached the Court at a stage when such deduction of taxes at source were contemplated, in the other writ petitions, the approach to the Court has been made after deductions had been effected. It is the legality and validity of the aforesaid action on the part of the Railways and the exigibi'lity of the aforesaid transactions of sale to the provisions of the Assam General Sales Tax Act, 1993 that is the subject matter of consideration by the Court in the present cases.

(3.) I have heard Dr. A. K. Saraf, learned Senior Counsel appearing for the writ petitioners in W. P. (C) Nos. 4420/2003, 8408/2003, 264/2005, 9494/2004 and 878/2005 and Mr. G. K. Joshi, learned senior counsel appearing for the writ petitioners in W. P. (C) Nos. 9016/2004, 9192/2004. I have also heard Mr. K. N. Choudhury, learned Additional Advocate General, Assam, appearing for the State and Mr. S. Sarma, learned Standing Counsel , Railways.