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BHATTER TRADERS AND ANOTHER vs. STATE OF ASSAM AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

DEVASHIS BARUAH
Pet. Counsel
N. Hawelia
Res. Counsel
B. Gogoi
N. J. Gogoi

Petitioner / Applicant

BHATTER TRADERS AND ANOTHER

Respondent STATE OF ASSAM AND OTHERS
Court Gauhati High Court
State

Assam

Date Oct 3, 2023
Order No.

W. P. (C) Nos. 6723, 6720 and 6728 of 2017, 2534, 2557, 2559, 2658, 2667, 2670, 2671, 2672 and 2675 of 2019 and 1326 and 1328 of 2020

Citation

2023(10) TAXREPLY 8439
Original Order
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ORDER

JUDGMENT AND ORDER (ORAL) 14 writ petitions are taken up for disposal by this common judgment and order taking into account the similarity of facts as well as the issues being paramateria. 2. The writ petitioners in the instant batch of the writ petitions have challenged the levy and collection of cess by the respondent authorities under the provisions of the Assam Agricultural Produce Market Act, 1972 post the GST regime and further sought for directions upon the respondents to refund the cess amount which have been wrongfully and illegally collected from the petitioners. 3. This Court prior to dealing with the dispute finds it relevant to take note of some of the provisions of the Assam Agricultural Produce Market Act, 1972 (for short, ‘the Act of 1972’) which are pertinent to the instant dispute. The said Act was enacted to provide for better regulation of buying and selling of agricultural produce and the establishment of market for agricultural produce i....

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