MITTAL STORE Vs. STATE OF ASSAM

JUDGEMENT

(1.) This order will dispose of W. P. (C) Nos. 4833 of 2010, 3759 of 2010, 1614 of 2009, 3974 of 2010, 3975 of 2010, 3976 of 2010, 4036 of 2010, 4035 of 2010, 4071 of 2008, 1675 of 2009, 1672 of 2009, 1674 of 2009, 1678 of 2009 with 1987 of 2010. The basic issue being the same, all the writ petitions were heard together and are being disposed of by this common order. However, since W. P. (Q No. 1675 of 2009 was argued as the lead case, for the sake of convenience, facts of that case are briefly noted.

(2.) The petitioner is a partnership firm engaged in the business of purchase and sale of wet dates (khajoor). The petitioner was a registered dealer under the Assam General Sales Tax Act, 1993, since repealed, and presently registered under the Assam Value Added Tax Act, 2003.

(3.) The case of the petitioner is that it had been submitting its return under the Assam General Sales Tax Act, 1993 (AGST Act) regularly. The petitioner purchases wet dates (khajoor) from dealers outside the State of Assam and sells the same in the State of Assam in the same form without charging any tax, treating wet dates as fresh fruit. It may be mentioned that fresh fruits were exempted from payment of tax under the AGST Act. In the past, the Department had accepted the stand that wet dates were fresh fruit and hence exempted from payment of tax. Government of India in the Ministry of Food Processing had also issued a clarificatory note dated September 12, 1995, clarifying that wet dates were covered in the category of fresh fruits.