2014 (2) TMI 1146

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....l Senior Government Advocate and S. Sen Gupta, Government Advocate, JUDGMENT :- The judgment of the court was delivered by PRAFULLA C. PANT C.J.-Shri M. Das, advocate, present for the petitioner. Shri K. Khan, Additional Senior Government Advocate, present for the respondent Nos. 1 to 5. 2. By means of this writ petition, the petitioner has challenged the letter No. CTAS-5/12/2010/1....

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....the CST Act") and also under the Meghalaya Value Added Tax Act, 2003. The petitioner is required to deposit security at Rs. 122 per metric tonne under section 7(3E) of the CST Act, 1956. 5. It is pleaded by the petitioner that the coal trucks are loaded manually or volumetric basis, as such at times when these trucks are weighed at the check-post where the weighbridges are available, actual wei....

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....ion that the impugned letter No. CTAS-5/12/2010/148 dated April 26, 2012 (copy annexure 5 to the writ petition) and one dated August 2, 2012 (annexure 6 to the writ petition) have been issued by the respondent No.4 depriving the petitioner of the adjustment of additional security to which he is entitled. 6. It is contended on behalf of the petitioner that the petitioner cannot be subjected to d....

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...., the respondent-authorities have every right to assess/re-assess/collect and enforce the payment of tax. 8. However, what is not answered by the respondents is that how additional security paid by the dealers at the check-posts in respect of excess coal loaded/transported can be left accounted. It is admitted fact that the additional security as mentioned above is realized by the tax authoriti....