Assam State Agricultural Marketing Board v. Assam Plywood Manufacturers Board
2018-04-09
A.K.SIKRI, ASHOK BHUSHAN
body2018
DigiLaw.ai
ORDER A.K. Sikri, J. - By the impugned order dated 9.4.2018, the High Court has granted stay in favour of the respondents by directing the petitioners herein that the timber brought to the State of Assam from outside the State, essentially, for manufacturing the plywood shall not be subjected to cess under the Assam Agricultural Produce Market Act, 1972. 2. Learned Additional Solicitor General lias drawn our attention to the order dated 30.3.2010 passed in Civil Appeal No. 9656 of 2013 and submits that an identical issue is raised in the said appeal and by the aforesaid order, this Court has permitted the petitioner to collect tax in accordance with the judgment passed by the Division Bench of the High Court dated 12.9.2008. 3. In these circumstances, we permit the petitioners to move the High Court by bringing the attention to the aforesaid order passed by this Court and seek variation of the impugned order. 4. We may clarify that this Court has not expressed any opinion on the merits of the case. 5. With the aforesaid observations, the special leave petition stands disposed of. Pending application, if any stand disposed of.