(1.) Aggrieved by the rejection of his writ petition, the appellant who is the sole proprietor of M/s. Tirupati Food Products, has instituted the present proceedings.
(2.) The brief facts that will be required to be noticed for the purposes of the present adjudication may be stated at the outset:
(3.) As exemption from sales tax is regulated by the provisions of Section 9(4) of the Act which contemplates the framing of appropriate schemes by the State Government, the Assam Industries (Sales Tax Concession) Scheme, 1997 was accordingly framed. Section 9(4) of the Act and Clause (III) of the Scheme, which are in the following terms, will be required to be specifically noticed and, therefore, the said provisions are being reproduced herein-below: