2006 (11) TMI 566

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..... d Standing Counsel, Finance Department. This writ petition is directed against the revisional order dated March 15, 1999 passed by the Additional Commissioner of Taxes, Assam, Guwahati on the revision petition filed by the petitioner for the assessment year 1994-95 under the Assam General Sales Tax Act, 1993. The petitioner is a public company and is a Government of India Enterprise having its reg .....

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..... mately 2.5 lakhs tonnes of air dry bamboos. The petitioner is to pay royalty for the purpose of extraction of the bamboos and the question that arose for consideration was as to whether on extraction of bamboos as per the terms of the agreement on payment of royalty for purchase or sale of bamboos, the petitioner was liable for tax under the AGST Act. The petitioner being aggrieved by the decision .....

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..... f Taxes in a later decision on June 12, 2000 a copy of which has been annexed to the reply affidavit as annexure 1, has held that the kind of transaction involved is not considered as purchase price and there is no liability to pay tax under the AGST Act. In the said order, the Commissioner placed reliance on the decision of Titaghur Paper Mills [1985] 60 STC 213 (SC); [1985] Supp SCC 280. Mr. .....

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