GHAWAR CHAND GANGH Vs. STATE OF ASSAM

JUDGEMENT

(1.) HEARD Mr. O. P. Bhati, learned counsel for the appellants and Mr. K. N. Choudhury, learned Additional Advocate-General, Assam, appearing for the respondent - State.

(2.) DURING the period covered by the assessment years 1994-95 and 1996-97 the appellant No. 1 purchased tea from the appellant No. 2 which was subsequently sold by the appellant No. 1 within the State of Assam. The appellant No. 2 was a unit eligible for concession under the Assam Industries (Sales Tax Concessions) Scheme, 1995 framed under the provisions of section 9(4) of the Assam General Sales Tax Act, 1993 which visualise exemption from payment of sales tax on goods sold by eligible units. Accordingly, on the transaction between the appellants Nos. 1 and 2 sales tax was not levied. However, on the subsequent sales made by the appellant No. 1 assessment to tax for the years in question had been made by the authority which assessments were challenged in revision before the departmental authority. The revision proceedings having been dismissed and the orders of assessment having been upheld, an approach to the learned single Judge was made in the writ petition out of which this appeal has arisen. The learned single Judge having dismissed the writ petition, the appellants are before us in the present appeal.

(3.) FOR the foregoing reasons, we find no merit in this appeal. The appeal is accordingly dismissed with costs which is quantified at Rs. 5,000 (rupees five thousand). Writ appeal dismissed.