2005 (2) TMI 809

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....in the present writ petition is whether the three items of milk food, i.e., Amul Taza, Amul Gold and Amul Slim "N" Trim Milk, manufactured by the petitioners, are items of pasteurised milk to fall within item No. 16 of the First Schedule to the Assam General Sales Tax Act, 1993 or whether the said items are milk or milk products as visualised under item No. 6(a) of the Second Schedule to the afore....

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....y in dairy technology available in a book filed as "Outlines of Dairy Technology". The aforesaid literature has been relied upon by Mr. Joshi to acquaint the court with the manufacturing process of pasteurised milk and having done that Mr. Joshi has led the court through the detailed averments made in the writ petition to show that the milk items are indeed items of pasteurised milk and therefore ....

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.... The task of identifying items exigible to tax and indicating the basis thereof, if the need arises, and also the determination of the rate of tax payable is primarily that of the assessing authority under the Act. The role of the writ court in such matter is broad and supervisory and the writ court should not convert itself into a fact-finding forum. In the present case, notwithstanding the fa....

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....8, 2001 and February 25, 2002 remit the matter to the Commissioner of Taxes to have the issue with regard to the taxability of the food items in question, determined by the competent authority under the Act by passing a reasoned order and after giving the petitioners an opportunity of hearing. The officer entrusted with the task, by the Commissioner of Taxes, will be at liberty to take expert opin....