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X'SS BEVERAGE CO. vs. THE STATE OF ASSAM & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
A. Saraf
P.k. Bora
Res. Counsel
B. Gogoi

Petitioner / Applicant

X'SS BEVERAGE CO.

Respondent THE STATE OF ASSAM & OTHERS
Court Gauhati High Court
State

Assam

Date Mar 4, 2025
Order No.

W. P(C) NO. 5347/2022 W. P(C) NO. 5341/2022 W. P(C) NO. 5346/2022

Citation

2025(3) TAXREPLY 12661
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ORDER

JUDGMENT These writ petitions are filed by the petitioners unit assailing the Show Cause Notice dated 17.02.2022 and impugned order dated 14.07.d2022 passed by the Joint Commissioner of State Tax, classifying the products manufactured by the writ petitioners under Customs Tariff Head 2202 10 90 rejecting the claims of the petitioners that the products are to be classified under Customs Tariff Head 2202 99 20. Since separate proceedings were initiated and orders passed for different financial years, the same are being assailed by separate writ petitions. Since the issues raised in all these writ petitions are same, these writ petitions are taken up together for hearing and disposal. 2. The petitioner is in the business of manufacture and sale of carbonated fruit drinks and ready to serve fruit drinks. The petitioner is a partnership firm and is represented in the present proceedings by the Managing partner. It manufactures and sells as many as 10 different products which are ....

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