UNION OF INDIA Vs. MANAGER DIROK TEA ESTATE
LAWS(SC)-1996-2-122
SUPREME COURT OF INDIA (FROM: GAUHATI)
Decided on February 09,1996

UNION OF INDIA Appellant
VERSUS
Manager Dirok Tea Estate Respondents


Cited Judgements :-

KANORIA CHEMICALS & INDUSTRIES LTD. VS. NORTHERN COALFIELD LTD. AND OTHERS [LAWS(ALL)-2011-10-163] [REFERRED TO]
UNION OF INDIA VS. MANAGER, NAMDANG TEA ESTATE [LAWS(SC)-2004-1-137] [REFERRED TO]


JUDGEMENT

- (1.)Leave granted.
(2.)This appeal is preferred against the judgment of the Gauhati High court disposing of the writ petition staling that the point raised therein is covered by the decision of the Supreme court in Salonah Tea Co. Ltd. v. Supdt. of Taxes. Indeed, it appears that both the counsel for the writ petitioner (respondent herein) and the Revenue were agreed on that score. Accordingly, it was directed that the writ petitioner shall be refunded the amount of Rs 1,10,823.57p.
(3.)We, however, find that the point raised herein has no concern with the decision in Salonah Tea Co. Ltd. The question here is what is the appropriate rate of duty on tea. For the purpose of rate of duty, the State of assam was divided into six zones. Different rates were fixed for different zones. District Lakhimpur was in Zone 5. Later, Lakhimpur District was bifurcated into two districts namely, Lakhimpur and Dibrugarh. Respondent- tea Company was in the new District Dibrugarh. Since the relevant excise notification was not amended simultaneously with the said bifurcation, the respondent raised a contention that since Dibrugarh is not mentioned as falling in Zone 5, it falls in the residuary zone, i. e. Zone 6 and hence liable to pay duty at a lower rate.


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