LARSEN AND TOUBRO LIMITED Vs. STATE OF ASSAM

JUDGEMENT

(1.) In assailment is the order dated August 28, 2009 passed by the Commissioner of Taxes, Assam, dismissing the revision petitions filed by the petitioner under Section 82 of the Assam Value Added Tax Act, 2003 pertaining to the assessment years 2001-02 and 2002-03 under the Assam General Sales Tax Act, 1993. The contextual facts though marginally vary figuratively for the different assessment years, are otherwise identical and having carried the same challenge, the petitions were analogously heard.

(2.) I have heard Mr. G.K. Joshi, senior advocate assisted by Mr. R.K. Joshi, advocate for the petitioner and Mr. D. Saikia, learned standing Counsel, Revenue for the respondents.

(3.) A synoptic citation of the pleaded averments of the petitioner in absence of a counter by the respondents is indispensible to provide the factual backdrop.