CHIRANJITLAL ANAND Vs. STATE OF ASSAM

JUDGEMENT

(1.) THIS application under article 226 of the Constitution of India is directed against an order of assessment of 20th March, 1969, of the Superintendent of Taxes, Jorhat, made under the Assam Sales Tax Act, 1947, briefly "the Act", for the period ending 30th September, 1965. There is also a prayer to quash the notice of demand of 23rd May, 1969, in pursuance of the assessment order.

(2.) THE facts appearing from the petition are as follows : The petitioner has been carrying on supply business of various items of ration to the Central Reserve Police units within the State of Assam for a number of years. The petitioner in response to a tender notice issued by the Superintendent of Police, Jorhat, submitted a tender to supply various items of ration in Army Scale including "meat on hoof". "meat on hoof" is described in the tender notice as follows :

(3.) IN order to dispose of the first submission, we may read serial No. 11 of Schedule III to the Act, which is being relied upon :