9911796707
TMI Blog2005 (2) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... d Amul Slim N Trim Milk, manufactured by the petitioners, are items of pasteurised milk to fall within item No. 16 of the First Schedule to the Assam General Sales Tax Act, 1993 or whether the said items are milk or milk products as visualised under item No. 6(a) of the Second Schedule to the aforesaid Act. An answer to the above question will determine the tax liability of the products in quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terature has been relied upon by Mr. Joshi to acquaint the court with the manufacturing process of pasteurised milk and having done that Mr. Joshi has led the court through the detailed averments made in the writ petition to show that the milk items are indeed items of pasteurised milk and therefore fall within item 16 of the First Schedule. The averments made in the writ application including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses, and also the determination of the rate of tax payable is primarily that of the assessing authority under the Act. The role of the writ court in such matter is broad and supervisory and the writ court should not convert itself into a fact-finding forum. In the present case, notwithstanding the fact that cogent materials were placed before the authority in support of the claim of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the taxability of the food items in question, determined by the competent authority under the Act by passing a reasoned order and after giving the petitioners an opportunity of hearing. The officer entrusted with the task, by the Commissioner of Taxes, will be at liberty to take expert opinion. If required, and to carry out all such inspections and investigations as may be required to enable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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