WARREN TEA LIMITED Vs. STATE OF ASSAM

JUDGEMENT

(1.) CIVIL Rule No. 6135 of 1998 and Civil Rule No. 6136 of 1998 are filed by one petitioner Warren Tea Limited 31, Chowringhee Road, Calcutta which is a Company incorporated under the Companies Act, 1956 assailing the order of the Deputy Commissioner of Taxes, the order of Commissioner of Taxes, Guwahati and the judgment and order passed by the learned Board of Revenue on the similar question of facts and law and accordingly these two writ petitions are being disposed of by this common judgment and order.

(2.) HEARD Mr. A. K. Goswami, learned senior counsel assisted by Mr. A. Talukdar, learned counsel appearing for the petitioner as well as learned Government Advocate appearing for the respondents.

(3.) THE sole question posed for decision by this Court in these two writ petitions is