Calcutta High Court
The State Of West Bengal And Ors vs Pepsico India Holdings Private Limited on 28 November, 2024
Author: Debangsu Basak
Bench: Debangsu Basak
1
OD - 2 to 13
IN THE HIGH COURT AT CALCUTTA
Civil Appellate Jurisdiction
ORIGINAL SIDE
IA GA 2 of 2013 (Old GA 2741 of 2013)
with APO 106 of 2018
THE STATE OF WEST BENGAL AND ORS.
Versus
PEPSICO INDIA HOLDINGS PRIVATE LIMITED
IA GA 2 of 2013 (Old GA 2744 of 2013)
with APO 107 of 2018
JOINT COMMISSIONER, COMMERCIAL TAX,
GROUP I, BARRACKPUR AND ORS.
Versus
CENTURY EXTRUSIONS LTD & ANR.
IA GA 2 of 2013 (Old GA 2750 of 2013)
with APO 108 of 2018
THE STATE OF WEST BENGAL AND ANR.
Versus
SIEMENS LTD & ANR.
IA GA 2 of 2013 (Old GA 2736 of 2013)
with APO 113 of 2018
THE STATE OF WEST BENGAL AND ANR.
Versus
IMPEX FERROTECH LTD & ANR.
IA GA 2 of 2013 (Old GA 2734 of 2013)
with APO 114 of 2018
THE STATE OF WEST BENGAL AND ANR.
Versus
IMPEX METAL AND FERRO ALLOYS LTD AND
ANR
IA GA 2 of 2013 (Old GA 2729 of 2013)
with APO 116 of 2018
THE STATE OF WEST BENGAL AND ORS.
Versus
RANBAXY LABORATORIES LTD
IA GA 2 of 2013 (Old GA 2727 of 2013)
with APO 117 of 2018
THE STATE OF WEST BENGAL AND ORS.
Versus
DUTCH TECH TOOLS PVT. LTD
IA GA 2 of 2013 (Old GA 2713 of 2013)
with APO 122 of 2018
STATE OF WEST BENGAL AND ORS.
Versus
2
NOKIA INDIA PVT LTD
IA GA 2 of 2013 (Old GA 2719 of 2013)
GA 3 OF 2017 (Old GA 3163 of 2017)
with APO 123 of 2018
THE STATE OF WEST BENGAL AND ORS.
Versus
MARICO LTD
IA GA 2 of 2013 (Old GA 2720 of 2013)
with APO 125 of 2018
THE STATE OF WEST BENGAL AND ANR.
Versus
GLAXO SMITHKLINE CONSUMER HEALTHCARE
LTD
IA GA 2 of 2013 (Old GA 2723 of 2013)
with APO 126 of 2018
THE STATE OF WEST BENGAL AND ORS.
Versus
ROHIT FERROTECH LIMITED & ANR.
IA GA 1 of 2013 (Old GA 2187 of 2013)
with APO 128 of 2018
THE STATE OF WEST BENGAL AND ORS.
Versus
GODREJ CONSUMER PRODUCTS LTD BEFORE:
BEFORE :
THE HON'BLE JUSTICE DEBANGSU BASAK
And
THE HON'BLE JUSTICE MD. SHABBAR RASHIDI
Date : 28th November, 2024
Appearance :
Mr. Kishore Dutta, Ld.AG
Mr. A. Ray, Ld. G.P.
Mr. T.M. Siddiqui, Adv.
Mr. Debasish Ghosh, Adv.
Mr. Tanoy Chakraborty, Adv.
Mr. Saptak Sanyal, Adv.
...for the appellants
Mr. Avra Mazumder, Adv.
Ms.Alisha Das, Adv.
Mr. Jaybrata Mishra, Adv.
Mr. Suman Bhowmik, Adv.
Mr. Samrat Das, Adv.
Ms.Elina Dey, Adv.
3
...for the Respondents in APO 106 of 2018
and APO 126 of 2018 Mr. Prantik Gorai, Adv. Mr. Kumarjit Das, Adv. Ms. Mou Saha, Adv.
...for the respondent nos.7,8,10,11,13.
Mr. L.K. Gupta, Sr. Adv. Mr. A. Basu Roy, Adv.
Mr. A. Debnath, Adv.
Mr. P. Bose, Adv.
...for the Applicant Mr. Sujit Ghosh, Sr.Adv. Mrs. Mannat Wairaich, Adv. Mr. Akshay Behvra, Adv. Mr. Pujon Chatterjee, Adv. Mr. Sutosom Bhattacharyya, Adv. ...For the respondent Samsung.
Mr. Suman Basu, Adv.
...For Ranbaxy Lab Ltd.
Mr. Boudhayan Bhattacharya, Adv.
Ms. Stuti Baural, Adv.
......appears The Court : Heard learned advocates appearing for the assessee.
Written notes of arguments submitted on behalf of Emami Agro Tech Limited, Tata Play Limited & Bio-Con Limited, M/s.
Rohit Ferro Tech. Ltd. and Godrej Consumer Products Ltd. are taken on records.
List these appeals on December 10, 2024.
(DEBANGSU BASAK, J.) (MD. SHABBAR RASHIDI, J.) TR/