REGENT COMPUTRONICS PVT. LTD.

EASTERN ENTERPRISES Appellant

V/S

STATE OF ASSAM Respondents

Referred Judgements :-

PARASHURAM POTTERY WORKS CO. LTD. -VS- INCOME TAX OFFICER,CIRCLE I,WARD II, RAJKOT [REFERRED TO]
SHRCE AUTOMOBILES PVT. LTD.-VS.-COMMISSIONER OF TAXES [REFERRED TO]
STATE OF KERALA VS. K M CHARIA ABDULLA AND CO [REFERRED TO]
INCOME TAX OFFICER ALLEPPY VS. M C PONNOOSE [REFERRED TO]
MCDOWELL AND COMPANYMPANY LIMITED KAPITAN CHEMICALS CENTRAL WINES HYDERABAD VS. COMMERCIAL TAX OFFICER VII CIRCLE HYDERABAD:GOVERNMENT OF ANDHRA PRADESH:THE DEPUTY COMMISSIONER COMMERCIAL TAXES [REFERRED TO]
MCDOWELL AND COMPANY LIMITED VS. COMMERCIAL TAX OFFICER [REFERRED TO]
RAI BAHADUR SETH SHREERAM DURGAPRASAD VS. DIRECTOR OF ENFORCEMENT [REFERRED TO]
STATE OF ANDHRA PRADESH VS. T G LAKSHMAIAH SETTY AND SONS [REFERRED TO]
COMMISSIONER OF SALES TAX ORISSA VS. HALARI STORE [REFERRED TO]
EICHER MOTORS LIMITED VS. UNION OF INDIA [REFERRED TO]
AGRAWAL K N VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
SANTALAL MEHENDI VS. COMMISSIONER OF TAXES [REFERRED TO]
SAMTEL INDIA LTD VS. COMMISSIONER OF CENTRAL EXCISE, JAIPUR [REFERRED TO]

JUDGEMENT

(1.) The WP(C)Nos. 5342, 5343 and 5344 of 2004 are taken up together for disposal.

(2.) The petitioner No. 1 in all the three writ petitions is a partnership firm having its office at Panbazar, Guwahati and the petitioner No. 2 is one of the partners of the firm. The notice dated 22.6.2004 issued by the Joint Commissioner of Taxes, Assam in purported exercise of powers under Section 36(1) of the Assam General Sales Tax Act, 1993 is in challenge in these three petitions. The notice reads as follows :-

(3.) I have heard Dr. AK Saraf, learned senior counsel for the petitioners assisted by Mr. D. Baruah, Ms N. Hawelia and Ms ML Gope, learned counsel and Mr K N Choudhury, learned senior counsel for the respondents assisted by Mr. I. Choudhury, learned counsel.

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EASTERN ENTERPRISES Vs. STATE OF ASSAM

Referred Judgements :-

JUDGEMENT

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