MAHAVIR COKE INDUSTRIES Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) Both the writ petitions have been taken up together for disposal.

(2.) The vires of sub-section (4) of section 4 of the Assam Industries (Sales Tax Concession) Act, 1986 and Rule 2 (f) of the Assam Industries (Sales Tax Concession) Rules, 1988 are in challenge in CRNo.1027 of 1994. CRNo.1110 of 1994 has been filed for adjustment/refund of the amount of tax already paid.

(3.) Section 4 of the Assam Industries (Sales Tax Concession) Act, 1986 and Rule 2 (f) of the Rules framed therein are quoted below :