BIJAY SINGH BIMAL KUMAR Vs. STATE OF ASSAM

JUDGEMENT

(1.) The writ petition is directed against an order of assessment dated 19.9.95 under the Assam General Stales Tax Act, 1993 which was also specifically affirmed by the Joint Commissioner of Taxes on revision.

(2.) The petitioner, a registered dealer under the Assam General Sales Tax Act, 1993 (hereinafter referred as Act) submitted his annual return for the period upto 31.3.94 showing the total sale of Rs.6,70,33,455.46. Sales proceeds of the goods were claimed as having been exempted under Section 9 of the Act. The assessing officer in due course made assessment under Section 17 of the Act and determined the return over all sale of container and levied taxed thereon and accordingly Superintendent of Taxes determined the total sale of container during the period at Rs. 3,62,686.00 being 1% of the total sale and imposed tax @ 8% at Rs. 6448/- totalling to Rs. 33,314./-. Being aggrieved, petitioners moved a Revision application under Section 36 of the Act before the Commissioner of Taxes read with Rule 38 of the Rules disputing the liability of the petitioners to pay tax on the containers. The Revisional Authority considered the revision application and heard the learned counsel appearing on behalf of the dealer. The order of assessment was questioned on revision on the ground that since the packing materials were essential and customary for sale of goods by the Firm having the value of such materials being very marginal in comparison with the value of the goods sold by the petitioners. The assessee pleaded that the containers were used as packing materials and those packing materials were not sold and therefore no sales tax was collected by the petitioners on the packing materials while selling the goods on the assessment year and in facts such packing materials were transferred without any consideration. The revisional authority while considering the grounds of the revision made the following observations :

(3.) The Revisional Authority also upheld the levied of interest in aid of Section 22 of the Act Hence the writ application,