1995 (2) TMI 367

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.....   In this writ petition the petitioner has challenged the notice dated August 11, 1994, of the assessing officer calling upon him to produce the books of accounts, documents and evidence on which he is to rely in support of his return and has sought for a declaration that he is not liable to sales tax on its finished products and to tax on purchase of raw materials under the Assam Indust....

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....ce dated August 11, 1994, has been issued by the assessing officer for assessment of the petitioner to sales tax. Mr. Sahewalla submits that under the Assam Industrial Policy, 1991, the petitioner is entitled to exemption from sales tax on its finished products and to issue of declaration forms for the purpose of availing exemption on purchase of raw materials. Yet orders have not been passed by t....

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....11, 1994 requiring the petitioner to produce the books of account, document and evidence in support of his return should be recalled. I am of the opinion that although the assessing officer has got full jurisdiction under the provisions of the Assam General Sales Tax Act, 1993, to assess a dealer to liability to sales tax, such assessment is integrally connected with the question as to whether the....