https://www.taxtmi.com/caselaws?id=157806 Where a dealer asserts exemption under the Assam Industrial Policy, 1991, the assessing authority must consider that claim as part of the assessment exercise before fixing sales tax liability. The High Court noted that assessment under the Assam General Sales Tax Act, 1993 remained within the officer's jurisdiction, but the liability on finished products could not be determined without first deciding whether the exemption applied. The pending application for declaration forms for purchase of raw materials also had to be decided before assessment proceeded. en-us Thu, 02 Feb 1995 00:00:00 +0530 Thu, 10 Oct 2013 17:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157806 Where a dealer asserts exemption under the Assam Industrial Policy, 1991, the assessing authority must consider that claim as part of the assessment exercise before fixing sales tax liability. The High Court noted that assessment under the Assam General Sales Tax Act, 1993 remained within the officer's jurisdiction, but the liability on finished products could not be determined without first deciding whether the exemption applied. The pending application for declaration forms for purchase of raw materials also had to be decided before assessment proceeded. Case-Laws VAT and Sales Tax Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157806