2011 (2) TMI 1338

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...., Assam, for the respondents ORDER The instant writ petition is filed by the petitioners-assessee for setting aside the impugned assessment order dated December 28, 2004 (annexure I to the writ petition) and the impugned notice of demand dated February 17, 2004 (annexure J to the writ petition) issued by the Revenue, Senior Superintendent of Taxes, Unit A, Guwahati, respondent No. 2 herein, ....

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.... (Gauhati); [2010] 5 GLR 802 (Gauhati) and contended that the instant writ petition is fully covered by the aforesaid decision of this court. Dr. Saraf has specifically referred to paras 28 and 29 of the aforesaid judgment to bring home his contention. Paras 28 and 29 of the judgment is reproduced here in below (page 257 in 34 VST): "28. The withdrawal of aluminium sheets from entry 10 in Sched....

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....ry 27, 2000. Further if aluminium sheets was construed to be located in the residuary Schedule III for all intents and purposes, there was no necessity of incorporating it in clear terms along with aluminium corrugated sheets in entry 10 of Schedule IV by the notification dated February 15, 2002. Deficiency in legislation in non-allocation of an exact entry to the aluminium plain sheets resulting ....

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....b) of Schedule II and taxable at four per cent. The finding of the learned revisional authority to the contrary is unsustainable in law and on facts and is thus adjudged as such." Mr. R. Dubey, learned standing counsel, Revenue appearing for the respondents has also conceded the submissions advanced by Dr. Saraf, learned senior counsel for the petitioners, as Mr. Dubey himself was the arguing c....