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TMI Blog2002 (10) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri D. Baruah, Advocate, as learned counsels for the petitioners and Mr. B.J. Talukdar, the learned Government Advocate for the respondents. 4.. The petitioners before us are two dealers association representing medicine dealers who deal in medicine by way of retail selling. The question that has been raised is whether the retail dealers of medicine are liable to register themselves as "dealers" under section 11 of the AGST Act, 1993 (Assam General Sales Tax Act, 1993), for short "the Act". 5.. Section 11 of the Act reads as follows: "11. Compulsory registration.-(1) Every dealer liable to pay tax under the provisions of this Act shall get himself registered with the assessing officer and shall possess a certificate of registration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act on all sales or purchases of goods other than goods specified in Schedule I with effect from the date immediately following the date on which his gross turnover calculated from the commencement of any year ending after the appointed day first exceeds the taxable quantum at any time within such year: Provided that such dealer shall not be liable to pay any tax under this Act during such year in respect of his turnover up to the taxable quantum." 8.. The case of the respondent-State is that, the dealer cannot claim outright exemption from the liability of payment of tax on the ground of sale at second or subsequent point as mentioned in Schedule II of the Act. 9.. Section 8(3)(ii) of the Act reads as follows: "In respect of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Sarkar Medicos is concerned, the allegations have been denied by the respondents. Moreover, section 12(1) of the Act provides as under: "Registration by the assessing officer.-The assessing officer may, in addition to taking any other action under the provisions of this Act, require any dealer who, in his opinion, is liable to registration but has not made an application in this behalf, to apply for registration and register him: Provided that no action under this sub-section shall be taken unless the assessing officer has given notice to the dealer of his intention so to do and has allowed him a reasonable opportunity of being heard." 14.. It is therefore held that the Act provides that in suitable cases the assessing officer h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax by virtue of the provisions of article 286 of the Constitution and the corresponding provision enacted in the Act, as above." 16.. In view of the fact that the medicines sold by the dealers, which are already taxed at the first stage are liable to be excluded/ exempted from further taxation, it does not mean that the dealers are not required to get themselves registered even. The obligation for registration is distinct from the obligation to pay tax and as such we find no force in the submissions of the petitioners that the members of the petitioners' association are not liable to be registered and the registration made in respect of the two firms are liable to be cancelled. Both the writ petitions have got no merit and they are acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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