2004 (12) TMI 653

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..... m, appearing for the respondentState. 2.. During the period covered by the assessment years 1994-95 and 1996-97 the appellant No. 1 purchased tea from the appellant No. 2 which was subsequently sold by the appellant No. 1 within the State of Assam. The appellant No. 2 was a unit eligible for concession under the Assam Industries (Sales Tax Concessions) Scheme, 1995 framed under the provisions of .....

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..... s no manner of doubt that in terms of the Concession Scheme framed under the provisions of the Act of 1993, what have been exempted are sales effected by eligible manufacturers of goods specified in the Scheme. The exemption is qua the manufacturer and not the goods and the position before us admittedly is that the appellant No. 1 does not have eligibility for exemption. In such a situation, it is .....

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