STATE OF ASSAM Vs. JYOTHY LABORATORIES LTD

JUDGEMENT

(1.) This appeal by the State is directed against the judgment and order dated 15-03-2011 passed by the learned Single Judge in W. P. (C) No. 5428/2010 allowing the writ petition filed by the respondent holding that the respondent's product "Ujala Supreme" is entitled to be included in Entry No. 114 of Schedule II C to the Assam Value Added Tax Act, 2003 with corresponding rate of duty and quashing the decision of the taxing authority to the contrary.

(2.) The facts of the case may be briefly noted.

(3.) Respondent herein as the writ petitioner had filed the related writ petition challenging the order dated 11-08-2010 passed by the Commissioner of Taxes, Assam (Commissioner) under section 105 of the Assam Value Added Tax Act, 2003 (Act) on a petition filed by the Superintendent of Taxes, Guwahati, Unit-B seeking clarification on the rate of tax on "Ujala Supreme" manufactured by the petitioner.