https://www.taxtmi.com/caselaws?id=160114 The court dismissed the writ petition challenging the circular issued by the Commissioner of Taxes, Assam, holding it valid under the Assam General Sales Tax Act, 1993. The court ruled that the new tax regime applied to sales post-July 1, 1993, regardless of purchase date, introducing a tax at the last point of sale. The stay order was lifted, and no costs were awarded. en-us Mon, 27 Mar 2000 00:00:00 +0530 Mon, 09 Dec 2013 18:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160114 The court dismissed the writ petition challenging the circular issued by the Commissioner of Taxes, Assam, holding it valid under the Assam General Sales Tax Act, 1993. The court ruled that the new tax regime applied to sales post-July 1, 1993, regardless of purchase date, introducing a tax at the last point of sale. The stay order was lifted, and no costs were awarded. Case-Laws VAT and Sales Tax Mon, 27 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160114