2002 (5) TMI 841

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....uction of sales tax at source under section 27 of the Assam General Sales Tax Act, 1993 (hereinafter referred as, "the Act of 1993") by the respondent Nos. 3, 4 and 5 from the bills of the petitioner No. 1 in respect of the works contract executed by the petitioners by contending, inter alia, that it is a failure on the part of the Commissioner of Taxes, Assam, in clarifying the correct legal position in respect of the tax deduction at source under section 27 of the Act of 1993 and rule 35 of the Assam General Sales Tax Rules, 1993. According to Mr. Joshi, this legal issue had already been examined by this court and this court had decided the issue finally and it has attained the finality for ever as there is no appeal and, this order ha....

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....declared goods, exempted goods, etc., etc., shall also be applicable in case of deduction of tax at source under section 27 of the Act.   (3) The certificate under rule 35(5) will be available to the contractors executing works contract where deduction of tax at source under section 27 is made. (4) In the Schedule of exempted items and taxable items, which were amended vide notifications dated December 24, 1999 and January 27, 2000, Schedule I is in respect of exemption of items and Schedule II provides for tax at the point of first sale. Rule 19 was amended during the pendency of this case and rule 19(2) was amended-'omitted' with effect from January 19, 2000. Prior to the omission it read as follows: '(2) Notwith....

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....ent Advocate and apart from that, there is no dispute between the parties that the case is covered by the said judgment and order. In view of it, the petitioners shall also get the same benefit. In Bishnu Traders v. State of Assam [1995] 1 SCC 461, the apex court held thus: "The need for consistency in approach and uniformity in the exercise of judicial discretion in respect of similar cases require that all similar matters should receive similar treatment except where the factual difference require a different treatment." Following this decision of the apex court, this court had also rendered certain judgments by holding that once a person got relief in a matter, another person who is similarly situated with that person shall also be....