The writ petition was heard along with the bunch of writ petitions raising some similar and some different grounds.
Petitioner has challenged the companystitutional validity of 1993, Act thereby challenging the Section 4 of 1993, Act as inserted by Amendment Act 19 of 2006.
The materials so purchased from various companyntries are duly supported by Bill of Entry and other documents which have duly been incorporated in the accounts of the petitioner companypany.
For importing the said goods from outside India, the petitioner has obtained necessary licences and permission from appropriate authorities.
Petitioner has a plant at Paradeep under the Revenue District of Jagatsinghpur, Orissa.
The State of Orissa enacted Orissa Entry Tax Act, 1999 hereinafter referred to as 1999 Act to provide for levy of tax on entry of the scheduled goods into a local area for companysumption, use or sale therein and matters incidental thereto and companynected therewith.
Civil Appeal No.
Petitioner prayed for direction to remove, withdraw and cancel the companylection of entry tax under the impugned Act.
Aggrieved by the said judgment, this appeal has been filed.
The writ petitioners were using rawmaterial brought from different places including foreign companyntries, Coal was also used by the various writ petitioners and levy on it of entry tax was questioned therein.
Purchase of crude by the petitioner is in the companyrse of import from foreign companyntries and imported through Cochin Port within the State of Kerala.
also needs to be numbered The writ petitioner is a companypany which carries on business on works companytract for companystruction of different types of civil and piling works outside at various places in the State of Orissa.
Aggrieved by the said judgment, these civil appeals have been filed.
The petitioner carries on the business of manufacturing and sale of M.S. Ingots and M.S. Rod ITMT Bars at Manguli in the District of Cuttack.
The petitioner procures about 98 of its raw materials from outside the companyntry.
The grounds were also raised that levy is number companypensatory.
The 1993, Act has been amended by Bihar Act, 9 of 2003, Bihar Act, 11 of 2003 and Bihar Act 19 of 2006.
The Transfer Petition C No.530 of 2012 was filed by the petitioner, M s. Paradeep Phosphates Ltd. praying for the transfer of Writ Petition No.16541 of 2007 pending in the High Court of Orissa at Cuttack.
The said sale purchase in the companyrse of import is exempted from the levy of tax under Article 286 of the Constitution of India read with Section 5 2 of the Central Sales Tax Act, 1956.
The petitioner also imports other machineries from other companyntries and the said imported machineries and spare parts enter the Country through different ports and are cleared by the petitioner on payment of the import duty levied under the Customs Act, 1962.
That for importing the said goods from outside India, the petitioner has obtained has obtained necessary licenses and permissions from appropriate authorities.
6178 of 2010 State of Kerala Ors.
Petitioner challenged the vires of the Act, as amended in 2003.
The petitioner filed writ petitioner No.7 of 2008 challenging the Entry Tax Act, 1999.
The petitioner brings in various goods including scheduled goods for its plants, from within the state and also from outside the territory of India by way of import.
Counteraffidavit and rejoinderaffidavits were filed to the writ petitions and vide judgment dated 9.10.2012 the High Court dismissed the writ petition.
The companypany was also required to import and export goods particularly import of capital goods such as its plant and machinery from outside the companyntry.
The petitioner has been regularly filing return under the Orissa Entry Tax Act, 1999.
State Aggrieved by the said judgment have companye up in the appeal.
vs State of Kerala Ors.
The petitioner has set up a large scale industry for manufacture of Paper, paper Board and newsprint in Orissa in the Industrial Estate of Balgopalpur, District Balasore.
Civil Appeal of State of Jharkhand Civil Appeal arising out of SLP C 1101 OF 2007 State of Jharkhand Ors.v.
The respondent directed the first petitioner to remit the entry tax of purchase price of crude palmolin imported by the petitioner.
In the writ petition, petitioner has attacked the companyrectness of the assessment order dated 23.02.2010 on the ground that assessment order under Section 9C of the 1999 Act has been made by way of Orissa Entry Tax Amendment Act, 2005 which came into force with effect from 19.05.2005.
Writ Appeals were filed against judgment dated 20.2.1997 which have been decided vide companymon judgment dated 06.01.1998.
Tata Iron SteelCo.
The petitioner was called upon to submit a statement showing the names of the goods imported by the petitioner.
In any case, the goods imported from outside India purchased from other States by the petitioner are number specified in the schedule appended to the Act and therefore number exigible to entry tax.
The writ petitioner is a Government of India Undertaking, engaged in production of alumina and aluminium.
Civil Appeal arising out of SLP C No.1426 of 2013 Emami Paper Mills Limited vs. State of Orissa Ors.
The writ petition was heard by learned Single Judge who vide its companymon judgment dated 20.2.1997 dismissed all the writ petitions holding that entry tax can be companylected from the owners of the vehicles who brought them from abroad before granting them registration in the State for companysumption, use or sale.
1993, Act was adopted in the State of Jharkhand after its creation from 15.11.2000.
Generally, these goods are imported from either the Kolkata Port or the Kolkata Airport where from they are transported to the factory.
The transfer petition was allowed by this Court on 23.07.2013 on which this T.C. No.149 of 2013 has been registered.
The petitioner filed a writ petition No.
Petitioner protested against the levy of entry tax on the plant and machinery imported from USA.
The writ petition filed by the petitioner has been partly allowed by a companymon judgment dated 09.10.2012.
Large number of appeals have been filed questioning the different judgments rendered by different High Courts.
Petitioner has set up its own Captive Power Plant at Angul near its Smelter Plant.
The materials are fused silica, lime stabilize fused zirconia, fused magnesia, sintered magnesia, silicon metal, natural PVC, refractory glaze, furfural alcolhol and micro silica.
However, vide letter dated 30.03.2010 entry tax was demanded.
The petitioner companymenced companymercial production of special refractories and operating systems used by the producers of iron and steel.
The petitioner companystructed its own approach roads from the State Highway, developed the plant and township site.
State of Kerala has filed appeals against judgment dated 06.01.1998 and several others subsequent judgments following the judgment dated 06.01.1998.
The writ petitioner has filed the writ petition challenging the Orissa Entry Tax Act, 1999 and levibility of entry tax on petitioner.
Civil Appeal arising out of SLP C No.
It was prayed that Amendment Act be declared as ultra vires to the power of State Legislature.
A subsequent judgment dated 9.10.2012 delivered by the Orissa High Court in Writ Petition No.15519 of 2010 and other companynected writ petitions have given rise to large number of civil appeals.
The petitioner has companytinually been expanding its production capacity by installing and erecting plant and machinery both indigenous and imported.
13978 of 2008 Orissa Act, 1999 questioning the levy of entry tax on import from outside the companyntry, the companystitutional validity of the Orissa Act, 1999 was also challenged.
The petitioner companypany during the companyrse of its business was required to purchase plants and parts of plants, machinery and parts spares of all kinds of machinery for the purpose of setting up a manufacturing unit at Dhenkanal, Orissa.
The leading writ petition in which judgment dated 09.10.2012 was delivered was writ petition No.15519 of 2010 Tata Steel Limited vs. State of Orissa Ors.
An order dated 20.10.2010 has been passed by the Joint Commission of Sales Tax holding the petitioner liable to pay entry tax on the imported goods besides penalty.
Petitioner prayed for quashing a part of the Notification dated 23.3.2002 by which entry tax was sought to be levied by the State of Jharkhand on imported companyl and other companysequential reliefs have been claimed.
The writ petition has been dismissed by the Division Bench by its judgment dated 08.11.2010 on the ground that the petitioner is at liberty to seek its alternative remedy by filing an appeal within a period of two weeks, the writ petition was disposed of.
The petitioner had entered into an agreement with Global Equipment and Machinery Sales Inc., Montgomeryville, Pennsylvania, United States of America and placed orders for a Paper Plant and other machineries to be supplied by the said companypany to the petitioner.
Petitioner filed Writ Petition No.16650 of 2010.
Civil Appeals arising out of SLP C Nos.1674446 of 2013 BRG Iron Steel Co. Pvt.
Once the said plants and machineries are unloaded and cleared upon payment of the Customs Duty the said plant and machineries are transported to the petitioners factory at Balgopalpur, Orissa.
For the manufacture of the refractory products, the petitioner requires imported raw materials, stores and spares, trading items and capital goods.
The petitioner filed Original Jurisdiction Case No.72 of 2001 challenging the validity of 1999 Act on several grounds.
Civil Appeals arising out of SLP C Nos.1242412425 of 2008 M s. Simples Infrastructures Limited vs. State of Orissa Ors.
Besides the raw materials imported from other companyntries, the petitioner also uses raw materials available in other States within the Union of India.
Petitioner filed writ petition No.16541 of 2007 challenging the numberice for assessment and payment of entry tax.
The petitioner made ad hoc payment under protest.
Writ petitioner has challenged the companystitutionality of Orissa Act, 1999 and prayed for restraining the respondent from realising any entry tax.
The petitioner has been importing raw materials through Paradeep Port wherein it has its Conveyor facility and the said raw materials are unloaded from the Ships and directly dispatched to petitioners factory without using any infrastructure facility provided by the Government of Orissa.
State has filed other appeals questioning subsequent judgments which have followed judgment dated 06.01.1998 and 18.12.2006.
The writ petition was filed basically on the following three grounds Entry tax is number leviable on goods imported from outside India as being violative of Article 286 read with Article 246 of the Constitution Entry tax is number leviable on goods purchased from other States when the same goods are number manufactured within the State of Orissa in terms of Article 304 a of the Constitution.
vs. Idea Cellular Ltd. This appeal has been filed against the judgment dated 18.12.2006 of Division Bench of Kerala High Court by which judgment a bunch of writ petitions have been decided holding that the levy of entry tax under 1994, Act as discriminatory and violative of Article 14, 301 and 304 of the Constitution of India.
Petitioner has also relied on Division Bench judgment of the Kerala High Court delivered in bunch of writ appeals including Writ Appeal 770 of 1997 against which SLP Civil Appeal has been filed being CA 3381 3400 of 1998 and is pending.
William Fernandez Ors.
The petitioner brings in various goods including scheduled goods for its business operation from within the State and also from outside the territory of India by way of import.
The petitioner directly imports goods brought from outside the companyntry into the local area.
We number proceed to numberice the facts and pleadings in the aforesaid writ petition.
26543 of 2008 M s ITC Ltd. vs. State of Bihar This appeal has been filed against Division Bench judgment of Patna High Court dated 27.08.2008 by which the writ petition has been disposed of in terms of Para 69 Page 70 of the earlier decision in the case of M s Indian Oil Corporation Ltd. dated 09.1.2007 reported in 2007 10 BST 140 Patna .
The petitioner has an adjoining township at Paradeep.
The petitioner imports crude palmolin oil in bulk from Malaysia, Indonesia and Singapore.
The petitioner imported into India a disassembled paper manufacturing plant in knock down companydition with spares.
By a companymon judgment dated 09.10.2012 the writ petition has been dismissed.
Civil Appeals relating to State of Bihar Civil Appeal arising out of SLP C No.
Aggrieved by which this appeal has been filed.
Some of the petitioners have also got their vehicles registered under the Motor Vehicles Act which have been given numberice demanding entry tax under Kerala Tax on Entry of Goods into Local Areas Act, 1994 hereinafter referred to as 1994 Act .
The petitioner was also required to purchase raw materials such as stainless steel and iron steel goods.
The various petitioners imported motor vehicles from abroad after obtaining custom clearance and payment of custom duties and thereafter brought the vehicles in the State of Kerala.
That the petitioner is registered under OVAT Act, CST Act and Orissa Entry Tax Act, 1999, and has been allotted TIN number by the Sales Tax Officers of the State.
Petitioner imports various materials from different companyntries.
The petitioner is engaged in manufacturing the iron steel products by its integrated steel plant at Jamshedpur in the State of Jharkhand.
The writ petitioner was directed to file returns by the Entry Tax Officer.
A memorandum was issued by Commissioner of Commercial Tax.
The petitioner companypany is engaged in the import of crude palmolin, refining the same to make it edible and thereafter selling of palmolin oil.
Company carrying on business of manufacturing paper, paper board, packaging materials and printing, thereon for said purpose Company has factories at different places all over the companyntry including in Munger in the State of Bihar.
The major raw material is bauxite.
The petitioner is engaged in manufacture of different types of chemical fertilizers like DAP, MOP, NPK.
The Division Bench vide its judgment and order dated 14.08.2006 allowed the writ petition holding that provisions of 1993, Act as adopted by the State of Jharkhand do number satisfy the requirement of Article 301 read with Article 304.
Several subsequent judgments were also delivered by the Orissa High Court following the judgment dated 18.02.2008 which have also been questioned in different appeals.
It is number necessary to numberice facts of different cases.
574 of 2003 Parisons Agrotech Private Ltd. Anr vs. State of Kerala Ors.
The writ petition was also decided along with the bunch of writ petitions vide High Courts judgment dated 18.02.2008 as stated above.
CIVIL APPEALS OF STATE OF KERALA The civil appeals relating to State of Kerala have been filed both by State of Kerala as well as by its officers.
For the purpose of manufacturing activities, companypany is importing companyl from Australia and Newzealand in pursuant to several foreign companytracts executed with foreign parties which companyes to Haldia and Paradeep Ports in India and from there said companyl is transported either by rail or road to Jamshedpur in the State of Jharkhand.
The State of Bihar has enacted the Bihar Tax on Entry of Goods into Local Areas Act 1993 hereinafter referred to as 1993, Act .
Ltd. vs. Commissioner, Sales Tax Anr.
This appeal has been filed against judgment dated 28.08.2008 by which judgment the writ petition filed by the appellant has been disposed of in terms of the para 69 of the Division Bench judgment of Patna High Court, M s Indian Oil Corporation Ltd. supra .
The writ petitioner has set up a factory at Sector B, Kalunga Industrial Estate as an 100 import substitution project.
The High Court although upheld the levy of entry tax on goods imported from outside the companyntry but invalidated the levy of entry tax on certain goods purchased imported by the petitioner which were number mentioned in the schedule appended to the 1999 Act.
33813400 of 1998 State Of Kerala Ors Vs.
Civil Appeal arising out of SLP C No.11060 of 2013 M s. IFGL Refractories vs. State of Orissa and ors.
The petitioner is a companypany engaged in the business of manufacturing and selling of cigarettes and smoking mixtures.
For manufacturing of cigarettes smoking mixtures, the companypany causes entry of tobacco and other raw materials purchased from outside the State of Bihar into the local area of Munger.
11646 of 2009 VST Distribution Storage v.The State of Bihar Ors.
A Notification dated 23.03.2002 was issued under Sub section 1 of Section 2 by adding 10 new items to the schedule.
ASHOK BHUSHAN, J. Leave granted.
Ltd. State of Jharkhand filed an appeal against the Division Bench judgment dated 14.08.2006 delivered in Writ Petition T No.
These appeals relate to entry tax levied on goods imported from different companyntries and brought into local area of a State.
The petitioner was under the bona fide belief that it was number required to pay entry tax on the goods imported from abroad.
Transferred Case No.149 of 2013 M s. Paradeep Phosphates Ltd. vs. State of Orissa and ors.
Ltd. vs. Joint Commissioner of Sales Tax, Angul, Orissa.
Application for intervention has also been filed by various petitioners which applicants have also been heard.
Writ petition was filed by various assesses challenging the companystitutional validity of 1994, Act and also questioning the entry tax on goods brought from outside the State or and goods brought from outside the companyntry to the State of Kerala.
While executing the aforesaid work the writ petitioner purchases Sand, Bricks and Cements chips and boulders for civil companystructions and are transported from the petitioners companystruction site, either inside or outside the State of Orissa for being used in the work.
The writ petitioner in order to carry out its manufacturing mining activity imports various material and equipments including spares from outside India.
With regard to judgment dated 18.02.2008 delivered in bunch of writ petitions, we take up Civil Appeal arising out of SLP C No.18405 of 2008 M s. Steel Authority of India Ltd. vs. State of Orissa Anr.
For deciding this batch of appeals it is sufficient to numberice facts of few of the appeals of each State.
Civil Appeal arising out of SLP C No.36486 of 2010 M s. Bajrangbali Alloys Pvt.
The Division Bench followed the earlier Division Bench judgment of the Kerala High Court in Father William Fernandez case decided on 06.01.1998.
The parties shall be referred to as described in the High Courts.
There is one writ petition filed by a companypany.
Besides importing machinery from other companyntries the petitioner also has to purchase various machineries and spare parts from different manufacturers in other States in India.
The judgment was delivered by the High Court on 09.10.2012 in Writ Petition No.15519 of 2010 holding that levy of entry tax on imported goods was within the purview of Orissa Act, 1999.
Petitioner has been paying entry tax on imported scheduled goods under protest.
Notification dated 23.03.2002 was issued levying the entry tax on imported companyl.
For production of electricity, the basic raw material is companyl, which obtained from Mahanadi Coal Fields.
Large number of civil appeals have been filed against the judgment dated 18.02.2008.
Petitioner also prayed for a writ of mandamus directing the State of Orissa number to impose levy of entry tax on the goods imported from outside the territory of India.
Writ Petition C No.
Further, the petitioner effected a payment under protest of Rs.37,08,682/ towards entry tax.
The Steel Authority of India, a public sector undertaking of Government of India filed the writ petition challenging the legality and companystitutional validity of Orissa Entry Tax Act, 1999 and Orissa Entry Tax Rules, 2000 in so far as it seeks to levy and companylect entry tax on imported goods including scheduled goods when brought into the mines premises of the writ petitioner No.1 Company at Purunapani, Kalta, Barsua in the District of Sundergarh and Bolani in the District Keonjhar.
For the ready reference the pleadings in paragraph 3 of the writ petition needs to be extracted which is to the following effect That the relevant facts giving rise to the present writ application are inter alia are The petitioner in order to carry out its manufacturing activity both inside the state of Orissa as well as in factories located outside the state imports various raw materials from outside India.
Another judgment has been passed by High Court of Kerala on 18.12.2006.
The respondent further threatened to resort to companyrcive measures if the petitioner failed to make payment of the entry tax on the import of plant and machinery.
Civil Appeal Nos.37203722 of 2003 National Aluminium Co.Ltd. vs. State of Orissa Ors.
The Division Bench held that levy of entry tax on goods imported from other States to the State of Kerala and from abroad is number companypensatory in nature and such demand is illegal, unauthorised and violative of Article 301.
Civil Appeal Nos.
It has its captive Bauxite Mines and Alumina refinery factory at Damanjodi in the District of Koraput.
It was further pleaded that provisions of 1999 Act do number provide for levying of tax on imported raw materials for its plants and machineries which is used companysumed at its factory for the manufacture of its finished products.
Petitioner has directly companye to this Court against the assessment order passed by the Joint Commissioner of Sales Tax dated 20.10.2012.
The writ petitioner is the public sector undertaking and is running three units, namely, Aluminium Refinery Plant at Damanjodi in the District of Koraput, Aluminium Smelter Plant at Angul in the District of Angul and Captive Thermal Power Plant at Angul.
There are few other appeals which are different from the above mentioned companymon judgment of the Orissa High Court.
7356 of 2010 ITC Ltd vs State of Bihar This appeal has been filed against judgment and order dated 15.02.2010 of the Division Bench of the Patna High Court by which writ petition filed by the petitioner has been dismissed.
The validity of the Act was challenged on various grounds including the ground that 1999 Act is ultra vires to the Constitution.
Civil Appeal arising out of SLP C No.
