COMMISSIONER OF TAXES ASSAM Vs. DHANANI SHOES LTD

JUDGEMENT

(1.) These appeals arise from and call in question the common judgment and order dated 2.7.2008 rendered in Review Petition No. 47/08 and WP(C) No. 1781/08 preferred by the respondents herein. Whereas by the decision impugned the judgment and order dated 11.4.08 originally pronounced in WP(C) No. 1050/08 (for a review whereof R.P. No. 47/2008 was registered at the instance of the respondents herein) had been reversed on review, the assailment of the notice dated 16.4.2008 under Section 74(5)(b) of the Assam Value Added Tax Act, 2003 (for short, hereinafter referred to as =the Act') has been sustained. Being aggrieved by this composite verdict, the Revenue is in appeal.

(2.) We have heard Mr KN Choudhury, learned Addl. Advocate General, Assam assisted by Mr R Dubey, learned Standing Counsel, Finance & Taxation Department of the State for the appellant and Dr. AK Saraf, learned senior counsel for the respondents.

(3.) A fascicule of the essential facts would provide the background for the contentious pleas raised. The respondent Company has introduced itself to be one incorporated under the Companies Act, 1956 and registered both under the Central Sales Tax Act as well as the Assam Value Added Tax Act, 2003 dealing primarily in plastic and leather footwear, sports goods, readymade garments and other allied business in North-East India. It is a distributor of classified products including various branded footwear and is engaged in the business of stocking, wholesaling and retailing thereof in this region.