1997 (12) TMI 623

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the legality and validity of the office memorandum bearing No. CTS-17/93/36 dated Guwahati, the 29th July, 1994 issued by the Commissioner of Taxes, Assam, Guwahati to all the Superintendent of Taxes. The Assam General Sales Tax (Amendment) Act, 1994 (Assam Act 22 of 1994) published in the Assam Gazette, Extraordinary No. 57 dated May 6, 1994.   By the above amendment the words "and ch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the said confusion has been removed implying thereby that there is no bar to levy of tax in respect of the containers sold with the exempted goods. You should, therefore proceed to levy tax accordingly. In regard to the period from July 1, 1993 to May 5, 1994 you should apply your mind on the merit of each individual case and dispose of the assessment proceedings keeping in view that the inter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the buyers are chargeable to tax and the Explanation 2 added to subsection (34) of section 2 eliminate the doubt. Whether in fact a sale has taken place or not are to be determined on the evaluation of the fact by the assessing authority. The guideline issued by the Commissioner was strictly in conformity with the amended clause. The Commissioner, in clear term stated that there is no bar for levy....