BINOD KUMAR AGARWAL Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr O.P. Bhati, learned counsel for the petitioner and Sri Bijoy Talukdar, learned Government advocate.

(2.) The petitioner Sri Binod Kumar Agarwal is a registered dealer under the Assam General Sales Tax Act. For the assessment year ending 31.3.1994, petitioner has submitted his return and thereafter, the Assessing Authority passed assessment order dated 29.2.1996. It was found that during the relevant period, petitioner dealt with Vegetable Ghee but no tax was paid of sale of Vegetable Ghee. There is no dispute at the bar that the sale of Vegetable Ghee is liable for double point tax/for the period from 1.3.93 to 31.3.94. Accordingly, assessment order, Ex- B was passed directing the dealer to deposit a sum of Rs.44,937/-. The petitioner had challenged the said order before this Court and asked for a direction that the respondent Nos. 4 and 5 may be directed to make payment of the said sum.

(3.) Sri Bhati, learned counsel has fairly submitted that the legality of the assessment order has not been challenged by the petitioner. Admittedly, tax is liable to be paid for sale of Vegetable Ghee. The fact is that petitioner sold Vegetable Ghee which was purchased by them from the STATFED, Assam, but they i.e. petitioner firm did not charge any sale tax in view of Annexure-C dated 25th August, 1993 issued by respondent No. 4 & 5. This letter was brought to the notice of assessing authority also. The relevant letter, Annexure-C reads as follows:-