https://www.taxtmi.com/caselaws?id=162417 The court directed the assessing authority to consider the petitioner's case in line with a specific order dated June 20, 1997, outlining criteria for refund eligibility. Emphasizing the importance of consistent application of tax laws, the judgment clarified the distinction between non-taxable items and forfeiture procedures under the Assam General Sales Tax Act, 1993. It highlighted the necessity for separate forfeiture proceedings as per statutory provisions, ensuring fairness and adherence to legal principles in tax-related matters. The court's decision aimed to provide clarity on the refund process and the authority's obligations, setting a two-month deadline for compliance. en-us Tue, 02 Sep 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162417 The court directed the assessing authority to consider the petitioner's case in line with a specific order dated June 20, 1997, outlining criteria for refund eligibility. Emphasizing the importance of consistent application of tax laws, the judgment clarified the distinction between non-taxable items and forfeiture procedures under the Assam General Sales Tax Act, 1993. It highlighted the necessity for separate forfeiture proceedings as per statutory provisions, ensuring fairness and adherence to legal principles in tax-related matters. The court's decision aimed to provide clarity on the refund process and the authority's obligations, setting a two-month deadline for compliance. Case-Laws VAT and Sales Tax Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162417