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BAJRANG BALI ROLLER FLOUR MILLS AND ANOTHER vs. THE STATE OF ASSAM AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

KARDAK ETE
Pet. Counsel
M L Gope
N Hawelia
N Gogoi
Res. Counsel
A S A M B
N J Gogoi
S Saikia

Petitioner / Applicant

BAJRANG BALI ROLLER FLOUR MILLS AND ANOTHER
Respondent THE STATE OF ASSAM AND OTHERS
Court Gauhati High Court
State

Assam

Date Mar 12, 2025
Order No.

WP(C)/4657/2018

Citation

2025(3) TAXREPLY 12719
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ORDER

ORDER Heard Ms. N. Hawelia, learned counsel for the petitioners. Also heard Mr. N.J. Gogoi, learned standing counsel for the respondent Assam State Agricultural Marketing Board authorities. 2. Challenge made in this writ petition is to the levy and collection of cess by the respondent authorities under the provisions of the Assam Agricultural Produce Market Act, 1972, post GST regime. The petitioner has prayed for a direction to the respondent authorities to refund the cess amount, which has been wrongfully and illegally collected from the petitioner. 3. The case of the petitioner is that the respondent authorities have collected agriculture produce marketing cess from the petitioner, while bringing goods in the State of Assam. The petitioner is a manufacturing unit bringing goods from outside the State for manufacture. The petitioner neither buys nor sells goods in the market. Thereby no cess can be levied from the petitioner as the cess is levied on the buying and sell....

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