KAMRUP MEDICINE DEALERS ASSOCIATION Vs. STATE OF ASSAM

JUDGEMENT

(1.) THESE two writ petitions, Civil Rule No. 1736 of 1999 and W. P. (C) No. 8489 of 2001 are disposed of by this common judgment as the common question of law has been raised in these writ petitions. W. P. (C) No. 8489 of 2001 has been filed by the Assam Drug Dealers Association whereas Civil Rule No. 1736 of 1999 has been filed by the Kamrup Medicine Dealers Association.

(2.) HEARD , Dr. A. K. Saraf, Senior Advocate, Dr. B. P. Todi, Advocate, Sri D. Baruah, Advocate, as learned counsels for the petitioners and Mr. B. J. Talukdar, the learned Government Advocate for the respondents. The petitioners before us are two dealers association representing medicine dealers who deal in medicine by way of retail selling. The question that has been raised is whether the retail dealers of medicine are liable to register themselves as "dealers" under section 11 of the AGST Act, 1993 (Assam General Sales Tax Act, 1993), for short "the Act". Section 11 of the Act reads as follows :

(3.) THE case of the respondent-State is that, the dealer cannot claim outright exemption from the liability of payment of tax on the ground of sale at second or subsequent point as mentioned in Schedule II of the Act. Section 8 (3) (ii) of the Act reads as follows :