ASSAM CONDUCTORS MANUFACTURER ASSOCIATION Vs. STATE OF ASSAM

JUDGEMENT

(1.) By filing this writ petition under Article 226/227 of the Constitution of India, the petitioner seeks to challenge the order dated 5.1.2006 (Annexure C) passed by Commissioner of Taxes Assam (Guwahati). Facts of the case lie in a narrow compass.

(2.) The petitioner is an association of a trade registered under the provisions of Society Registration Act. Its members are the persons who are engaged in the business of manufacture and sale of an item called "Aluminum conductors "(AAAC /ACSR).

(3.) The question arose as to at what rate the item "Aluminum conductors " was liable to be taxed under the provisions of The Assam Value Added tax Act 2003 (for short hereinafter for brevity called "The Act"). In other words, there arose a dispute between the manufacturer of Aluminum conductors and taxing authority as to under which entry in the schedule appended to the Act, "Aluminum conductors " was liable to be taxed for payment of value added tax ( VAT ) and if so, at what rate ?