(A.K. Sikri and Ashok Bhushan, JJ.)
State of Kerala and Others ________________________ Appellant(s);
v.
Fr. William Fernandez etc. etc. ____________________ Respondent(s).
Civil Appeal No(s). 3381-3400/1998, decided on August 29, 2017
(Main Matter I.E. C.A. No. 3381-3400/1998 is not Listed on 29.08.2017 as the Same is Cav and Only Tagged Matters May be Treated as Listed) With SLP(C) No. 9693-9695/2013 (XVI) SLP(C) No. 5407/2008 (XVI) SLP(C) No. 11646/2009 (XVI) SLP(C) No. 7356/2010 (XVI) SLP(C) No. 10694/2007 (XVI) SLP(C) No. 12959/2007 (XVI) SLP(C) No. 13806/2007 (XVI) C.A. No. 9505/2017 (XVI) C.A. No. 5041-5042/2008 (XVI) SLP(C) No. 746/2008 (XVI) SLP(C) No. 1101/2007 (XVII) SLP(C) No. 26543/2008 (XVI) SLP(C) No. 747/2008 (XVI) SLP(C) No. 742/2008 (XVI) SLP(C) No. 4387/2010 (XVI) T.C.(C) No. 13/2004 (XVI-A)
The Order of the court was delivered by
Order
C.A. No. 9505/2017
1. The civil appeal is already dismissed vide order dated 19.07.2017.
SLP(C) No. 26543/2008, SLP(C) No. 11646/2009 & SLP(C) No. 7356/2010
2. Heard learned counsel for the parties.
3. Arguments concluded.
4. Judgment reserved.
SLP(C) No. 1101/2007
5. The levy of entry tax under the Jharkhand Entry Tax Act has been struck down by the High Court vide impugned judgment holding it to be non-compensatory in nature and the previous sanction of the President of India was not taken resulting into violation of Article 304(b) of the Constitution of India. These issues stand concluded by a Nine Judge Bench judgment of this Court in the case of Jindal Stainless Steel v. State of Haryana reported in 2016 (11) SCALE 1 in favour of the State. In view thereof, as far as these issues are concerned, the impugned judgment is set aside.
6. Mr. Ajay Agarwal appearing on behalf of the respondent has, however, pointed out that on merits, issue raised was that coal used as a fuel by the respondent/assessee in manufacturing of the steel is used as raw material and vide Notification No. SO 105 dated 1st November, 2002, raw material was exempted from levy of entry tax. However, in the impugned judgment the High Court has decided this aspect against the respondent/assessee. The submission of Mr. Agarwal is that since the final outcome of the writ petition was in favour of the assessee as the levy was struck down as unconstitutional, there was no occasion for the respondent/assessee to challenge the aforesaid finding and for this reason no special leave petition was preferred by the respondent/assessee.
7. We need not comment upon this argument. Suffice is to state that insofar as the impugned judgment which is rested on the compensatory theory stands set aside, if any rights accrue in favour of the respondent/assessee or the respondent has any right to challenge the levy on the aforesaid ground which was taken before the High Court it would be open to the respondent/assessee to pursue the same.
8. The respondent/assessee had also raised the contention that coal was imported on which no entry tax was paid. On this aspect, we have heard the arguments and the judgment is reserved.
SLP(C) No. 4387/2010
9. Nobody appears even on second call.
10. The Special Leave Petition is dismissed.
11. Pending application(s), if any, stands disposed of accordingly.
SLP(C) Nos. 9693-9695/2013, SLP(C) No. 5407/2008 & SLP(C) No. 13806/2007
12. Leave granted in SLP(C) Nos. SLP(C) No. 9693-9695/2013, SLP(C) No. 5407/2008 & SLP(C) No. 13806/2007
13. The appeals stand disposed of in terms of the signed order.
14. Pending application(s), if any, stands disposed of accordingly.
T.C.(C) No. 13/2004
15. The transfer case is disposed of in terms of the signed order.
16. Pending application(s), if any, stands disposed of accordingly.
SLP(C) No. 10694/2007
17. Leave granted.
18. The appeal is allowed in terms of the signed order.
19. Pending application(s), if any, stands disposed of accordingly.
SLP(C) No. 12959/2007
20. Leave granted.
21. The appeal is dismissed in terms of the signed order.
22. Pending application(s), if any, stands disposed of accordingly.
SLP(C) No. 746/2008, SLP(C) No. 747/2008, SLP(C) No. 742/2008 & C.A. No. 5041-5042/2008
23. Leave granted in SLP(C) No. 746/2008, SLP(C) No. 747/2008, SLP(C) No. 742/2008
24. The appeals are allowed in terms of the signed order.
25. Pending application(s), if any, stands disposed of accordingly.
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