1999 (6) TMI 475

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....uwahati. The contention of the petitioner is that prior to repeal of the Assam Sales Tax Act, 1947 by section 74 of the Act, 1993, "sugar candy" was exempted from tax being "sugar" vide item/serial No. 46 of the Third Schedule to the repealed Act. But subsequently, vide item No. 36 of the First Schedule appended to the Assam General Sales Tax Act, 1993, the definition of sugar was altered by the State Legislature. By this, sugar candy has been excluded from the purview of sugar and made taxable within serial No. 2 of the Third Schedule appended to the Act, 1993 at 8 paise in the rupee. Challenging the legislative competency to alter the definition of "sugar", so as to exclude sugar candy from its purview, it is submitted by Mr. Bhati, learn....

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....e I in the list of exempted items.   6.. The Assam General Sales Tax Act, 1993 (the Act, 1993) is the amalgamation and consolidation of the Assam Sales Tax Act, 1947, Assam Finance (Sales Tax) Act, 1956, Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955 and Assam Purchase Tax Act, 1967. The Act 1993 came into force from July 1, 1993 and by virtue of section 74 of this Act, the abovementioned amalgamated Acts have been repealed and the Act, 1993 came into force. 7.. Mr. H.N. Sharma, learned Additional Senior Government Advocate, has submitted that under the Act several items have been included as taxed items which were exempted earlier from taxation ; that tax on sale or pu....

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....irectly imposes a restriction on the freedom of India. That the power of the State to levy taxes for the purpose of governance and for carrying out its welfare activities is a necessary attribute of sovereignty and in that case it is a power of paramount character. Similar view has been taken by the apex Court in the case of Ganga Sugar Corporation Ltd. v. State of Uttar Pradesh [1980] 45 STC 36 (SC); AIR 1980 SC 286. 11.. Similar writ petitions have been filed by different petitioners challenging inclusion of some items as taxable items under the Act, 1993 before this Court, all of which were disposed of.   12.. In Civil Rule No. 1165 of 1994 (Kuki Ginger Producers Association of Karbi Anglong District v. State of Assam)* the ex....