ATANU GANGULY Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Ms. N. Hawelia, the learned counsel for the petitioners and Mr. B. Gogoi, the learned Standing Counsel appearing on behalf of the Finance and Taxation Department of the Government of Assam as well as Mr. S. C. Keyal, the learned counsel appearing on behalf of the Service Tax Department of the Government of India.

(2.) The issue involved in the instant writ petition pertains to whether the transactions in relation to the hiring of two numbers of launch vehicles in connection with construction of the Bogibeel Bridge Project across the river Brahmaputra near Dibrugarh on the basis of the contract agreements dtd. 8/6/2009 and 4/7/2012 would come within the ambit of 'sale' as defined in Sec. 2 (43) of the Assam Value Added Tax Act, 2003 (for short, 'the Act of 2003') or it would be 'service' in terms with Sec. 65 (105) (zzzzj) of the Finance Act 1994.

(3.) Before dealing with the said question, this Court finds it relevant to take note of the brief facts which led to the filing of the instant writ petition.