2005 (2) TMI 794

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....ssment years 1993-94, 1994-95, 1995-96, 1996-97 and 1997-98 have been impugned in the present writ petition. The assessments made are best judgment assessments under the provisions of section 17(6) of the Assam General Sales Tax Act, 1993. 2.. I have heard Shri J. Bora, learned counsel for the petitioner and Mr. K.N. Chaudhury, learned Additional Advocate-General, Assam appearing for the State.....