AGLOWMED LTD. Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Ms. N. Hawelia, the learned counsel appearing on behalf of the petitioner in the 3 (three) writ petitions. Mr. M. Bhuiyan, the learned counsel appears on behalf of the State respondents in the 3 (three) writ petitions. BRIEF FACTS

(2.) The petitioner in all 3 (three) writ petitions is one and the same. The petitioner is a company incorporated under the provisions of the Companies Act, 1956, and is a registered dealer under the Assam Value Added Tax Act, 2003 (for short, "the Act of 2003"), as well as the Central Sales Tax Act, 1956. The petitioner is also a registered dealer under the Goods and Service Tax Act, 2017.

(3.) The petitioner deals in the sale of medicines in the State of Assam. It is the case of the petitioner that while selling medicines in the State of Assam, the petitioner also distributed free supplies as samples to the retailers as a policy of promotion of medicines. It is the case of the petitioner that for all the 3 (three) assessment years i.e. 2007-2008, 2008-2009, and 2009-2010, the Superintendent of Taxes, Unit-D, Guwahati accepted that the free supplies of medicines which the petitioner distributed amongst the retailers were exempted from payment of tax and accordingly passed assessment orders.