1997 (12) TMI 623 - HC - VAT and Sales Tax

Summary

The High Court of Gauhati reviewed a case challenging the legality of an office memorandum issued by the Commissioner of Taxes, Assam. The memorandum instructed tax officials to levy tax on containers sold with exempted goods. The court found the instruction to be in line with the amended law and dismissed the petition, stating that the assessing authority should make assessments according to the law.