SUPERWHITE INDUSTRIES Vs. STATE OF ASSAM

JUDGEMENT

(1.) HEARD Mr. G. N. Sahewalla, counsel for the petitioner and Mr. Todi, learned Government Advocate.

(2.) IN this writ petition the petitioner has challenged the notice dated August 11, 1994, of the assessing officer calling upon him to produce the books of accounts, documents and evidence on which he is to rely in support of his return and has sought for a declaration that he is not liable to sales tax on its finished products and to tax on purchase of raw materials under the Assam Industrial Policy, 1991. The petitioner's case is that he is exempted from sales tax on its finished products as well as on purchase of raw materials under the Assam Industrial Policy, 1991 and has been issued with an eligibility certificate to that effect, copy of which has been annexed to the writ petition as annexure I. The petitioner has filed an application dated February 11, 1994, before the Superintendent of Taxes, Unit C, Guwahati, for issuing of declaration forms for purchase of raw materials free of tax. But no declaration form has yet been issued by the Superintendent of Taxes. As a result the petitioner will not be able to purchase raw materials free of tax. The petitioner's further grievance is that although he is not liable to sales tax on its finished products, a notice dated August 11, 1994, has been issued by the assessing officer for assessment of the petitioner to sales tax.

(3.) I am of the opinion that although the assessing officer has got full jurisdiction under the provisions of the Assam General Sales Tax Act, 1993, to assess a dealer to liability to sales tax, such assessment is integrally connected with the question as to whether the petitioner was entitled to exemption under the Assam Industrial Policy, 1991, because in case the petitioner was exempted from sales tax on its finished products under the Industrial Policy, it would not be liable to sales tax on sale of its finished products. The assessing officer will have to decide the question of exemption of the petitioner under the Assam Industrial Policy, 1991, while taking up the assessment. Accordingly, this writ petition is disposed of with a direction that the assessing officer, namely, the Superintendent of Taxes, Unit C, Guwahati, shall decide the question of exemption of the petitioner under the Assam Industrial Policy, 1991 and accordingly take up the assessment of the petitioner pursuant to his notice dated August 11, 1994. He shall also pass orders on the application of the petitioner for issue of declaration forms for purpose of purchase of goods free of tax. After such orders are passed, it shall be open for the petitioner to move the appropriate authority or this Court in case he is aggrieved.