ASSOCIATED TYRE COMPANY Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) THE liability of the petitioner to payment of tax under the Assam General Sales Tax Act, 1993 (hereinafter referred to as, "the Act") on the deemed sale of goods arising from the works contract executed by it, is the precise issue for consideration in the present writ petition.

(2.) THE petitioner would like to contend that the resolution of the issue raised ought to be in its favour as the aforesaid consequence is apparent and obvious. However, as nothing can be understood in law to be obvious until logically established, the necessary adjudication that has to take place would require a brief narration of the relevant facts.

(3.) THE reply of the petitioner did not find the approval of the assessing officer who subjected the petitioner to an assessment under the provision of Section 17(5) of the Act. The said assessment was followed by a notice of demand dated May 29, 2000. Aggrieved, this writ petition has been filed.