2003 (9) TMI 737

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..... Consumer Products Pvt. Ltd., is engaged in the manufacturing of packaging and blending of tea and the petitioner No. 1 is the trader who purchases the tea from petitioner No. 2 for further trade. The petitioners have challenged the order of assessment passed by the Superintendent of Taxes for the year 1994-95 and for the year 1996-97. The said orders were also challenged by the petitioners before .....

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..... antum of sale or purchase as such is not in dispute. The question raised here is that whether the petitioner No. 2 can claim exemption from payment of sales tax on the ground that the purchaser from whom he purchased the tea in question was enjoying the benefit of the said Assam Industries (Sales Tax Concessions) Scheme. 4.. Under the Act tea is liable for tax on the last point of sale. Thus the .....

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