ELECO CONSTRUCTION CO Vs. STATE OF ASSAM

JUDGEMENT

(1.) Upon hearing Mr G.K. Joshi, learned counsel for the petitioners and Mr A.C. Buragohain, senior GA, Assam and also on perusal of the available materials on record, I am of the view that this matter can be disposed of at this stage considering the simple nature of the case. Accordingly, it is disposed of on its own merits with the following short order.

(2.) The petitioners herein questioned the validity of the deduction of sales tax at source under Section 27 of the Assam General Sales Tax Act, 1993 (hereinafter referred as "the Act of 1993") by the respondent Nos. 3, 4 and 5 from the balls of the petitioner No. 1 in respect of the works contract executed by the petitioners by contending, inter alia, that it is a failure on the part of the Commissioner of Taxes, Assam, in clarifying the correct legal position in respect of the tax deduction at source under Section 27 of the Act of 1993 and Rule 35 of the Assam General Salles Tax Rules, 1993. According to Mr Joshi, this legal issue had already been examined by this Court and this Court had decided the issue finally and it has attained the finality for ever as there is no appeal and, this order has not been set aside as yet. In support of his contention, the learned counsel for the petitioners has produced a copy of the judgment and order dated 26.3.2002 passed by this Court in as many as 456 cases including CR No. 5161/96, 2002(1)GLT482.

(3.) I have perused the relevant observations and finding of this Court in CR No. 5161/96 and others which finds its place in paragraph-16 of the judgment and relevant portion of it is quoted below: