TATA TEA LIMITED Vs. SUPERINTENDENT OF TAXES

JUDGEMENT

(1.) THIS petition is directed against the order dated December 29, 1994 passed by the learned Member, Assam Board of Revenue in Case S. T. A. Nos. 62 to 66 of 1992, dismissing the appeal filed by the petitioner.

(2.) THE facts leading to the filing of the case need not be recited, as the case is going to be remanded back to the learned Member of Assam Board of Revenue for a fresh disposal. However, in a nutshell, the dispute involved is with regard to the assessment Years March 31, 1988, September 30, 1988, March 31, 1989, September 30, 1989 and ending March 31, 1990. It is the case of the petitioner that within the aforesaid assessment years, the Superintendent of Taxes, Nagaon has assessed on the stock of goods transferred to its agent M/s. Rajnikant and Brothers by treating such transfer of stock of goods as sales which is illegal inasmuch as the agent was carrying on his own business by selling of goods as a registered dealer. Before the learned Board of Revenue the petitioner has raised the following contentions :

(3.) HAVING said so, in my considerate view, the crux of the dispute revolves around to this issue :