2003 (9) TMI 737

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....am General Sales Tax Act, 1993 (hereinafter referred as "the Act"). The petitioner No. 2, M/s. Dugar Consumer Products Pvt. Ltd., is engaged in the manufacturing of packaging and blending of tea and the petitioner No. 1 is the trader who purchases the tea from petitioner No. 2 for further trade. The petitioners have challenged the order of assessment passed by the Superintendent of Taxes for the y....

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....e benefits under the Assam Industries (Sales Tax Concessions) Scheme, 1995. 3.. In this case the quantum of sale or purchase as such is not in dispute. The question raised here is that whether the petitioner No. 2 can claim exemption from payment of sales tax on the ground that the purchaser from whom he purchased the tea in question was enjoying the benefit of the said Assam Industries (Sales ....