2005 (2) TMI 776

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..... dditional Advocate-General, Assam. 2.. By the Assam General Sales Tax (Amendment) Act, 1998 (Assam Act 8 of 1998), section 8A was inserted in the principal Act to provide for levy of additional tax on a dealer on his taxable turnover at 10 per cent of the tax payable by him in cases where the turnover of a dealer exceeds Rs. 3 lakhs. Sub-section (3) of section 8A, as inserted by the amendment of .....

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..... stitution. 4.. Controverting the submissions advanced on behalf of the petitioner, Shri K.N. Choudhury, learned Additional AdvocateGeneral, Assam has submitted that the question raised is no longer res integra having been settled by the apex Court in J.K. Jute Mills Co. Ltd. v. State of Uttar Pradesh reported in [1961] 12 STC 429 and S. Kodar v. State of Kerala reported in [1974] 34 STC 73. A re .....

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..... uyers, the same would not be an essential characteristic of sales tax and it cannot be understood that the seller must have the right to pass it on to the buyer. 5.. In view of the law laid down by the apex Court in the decisions noted above, the challenge made in the present writ application must be held to be legally untenable. Accordingly, I find no merit in this writ application. It shall, th .....

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