SHIV STEELS Vs. STATE OF ASSAM

JUDGEMENT

(1.) Since the issues raised in all the captioned appeals are same, the parties are also the same and the challenge is also to the self same judgment and order passed by the High Court, those were taken up for hearing analogously and are being disposed of by this common order.

(2.) For the sake of convenience, we take up the Civil Appeal No. 4440 of 2014 as the lead matter.

(3.) This appeal arises from the common judgment and order passed by the Gauhati High Court dtd. 21/9/2012 in WP(C) No. 3178 of 2011 by which the Writ Petition filed by the appellant herein came to be dismissed by which the Order of reassessment dtd. 31/3/2011 passed under the provisions of the Assam General Sales Tax Act, 1993 (for short, "the Act, 1993") was set aside and the matter was remitted to the Assessing Officer for fresh consideration. In the present case, we are concerned with the assessment years 2003-2004, 2004-2005 and 2005-2006 respectively.