9911796707
TMI Blog1993 (5) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... tution of India seeking to quash annexures 2 and 3. Annexure 2 is a telegram dated April 30, 1993 sent by 2nd respondent, Commissioner of Taxes, Government of Assam, to all officers under him stating that Government contemplates granting exemption of taxes on pulses, mustard oil and rape-seed oil from July 30, 1992 and directing those officers not to collect taxes on these items from the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umn 3 of the Schedule attached to this Act." The Act has not delegated any power to the State Government or to the Commissioner of Taxes to exempt from payment of tax any of the goods specified in Schedule to the Act, though Government has the necessary power under section 42 of the Act to add to the Schedule, any goods which are taxed under the Assam Sales Tax Act, 1947. 3.. Learned Advocate- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax) Act, 1956 and certain other Acts. Section 7(1) of the 1993 Act states that every dealer liable to pay tax under any of the statutes repealed by this Act, shall from the appointed date, be liable to pay tax under this Act and on all goods other than the goods specified in Schedule I. The articles referred to in annexures 2 and 3 are included in Schedule I. Therefore, on the coming into force o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endment of the Assam Finance (Sales Tax) Act, 1956. 6.. We, therefore, declare that the annexures 2 and 3 issued by the Commissioner of Taxes and the Finance Secretary, Assam are legally ineffective and cannot be implemented by the Government of Assam or the Commissioner of Taxes or any of his subordinate officers. This judgment shall not stand in the way of tax exemption being secured for these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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