1995 (2) TMI 367

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..... ng officer calling upon him to produce the books of accounts, documents and evidence on which he is to rely in support of his return and has sought for a declaration that he is not liable to sales tax on its finished products and to tax on purchase of raw materials under the Assam Industrial Policy, 1991. The petitioner's case is that he is exempted from sales tax on its finished products as w .....

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..... ahewalla submits that under the Assam Industrial Policy, 1991, the petitioner is entitled to exemption from sales tax on its finished products and to issue of declaration forms for the purpose of availing exemption on purchase of raw materials. Yet orders have not been passed by the Superintendent of Taxes, Unit C, Guwahati, on the application dated February 11, 1994 of the petitioner for issuing .....

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..... be recalled. I am of the opinion that although the assessing officer has got full jurisdiction under the provisions of the Assam General Sales Tax Act, 1993, to assess a dealer to liability to sales tax, such assessment is integrally connected with the question as to whether the petitioner was entitled to exemption under the Assam Industrial Policy, 1991, because in case the petitioner was exempt .....

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