It is stated by Mr. B.N. Majumder, the learned counsel for the petitioners, which is not disputed by Mr. D.C. Nath, the learned Addl. Government Advocate for the Staterespondents, that the controversy in these writ petitions is squarely covered by the decision of this Court dated 07.01.2014 passed in WP(C) No.127 of 2013 and other connected matters. In those writ petitions, this Court held:“5. ……..A contract to transport goods from one place to another is not a works contract. The amount which a transporter receives may be included in the sale value for calculating the taxable turnover but by no stretch of imagination can the transporter be held liable to pay tax? We are, therefore, clearly of the view that the deduction of tax on the amount paid to the transporters/petitioners is illegal and is liable to be quashed and the same is accordingly quashed. The tax which has been deducted shall be refunded to the petitioners along with statutory interest within 3(three) months from today failing which the State shall be liable to pay interest @ 12% per annum. In case there are any taxes due from any of the petitioners the State shall be at liberty to adjust the refundable amount against the taxes due from the petitioners to the State.”
