2011 (12) TMI 472

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....e Respondent : Ms. S. Senapati and Ms. A. Shyam  B.K. SHARMA J.-The petitioner, Assam State Transport Corporation (hereinafter referred to as, the ASTC), has filed this writ petition impugning deduction of sales tax at source from the bills of the petitioner on the basis of the direction of the Finance Department, Government of Assam. The deductions were being made by the Oil and Natural G....

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....rit petition. In this connection, it has filed an additional affidavit on June 7, 2011. In the said additional affidavit it has been stated that during pendency of the writ petition a show-cause notice dated September 7, 2004 was issued to the petitioner by the Deputy Commissioner, Central Excise, Jorhat alleging that the petitioner was rendering taxable service to the ONGC by providing their v....

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.... petitioner had planned, scheduled, organised or arranged tours for ONGC and thus, the petitioner cannot be brought under the definition of "tour operator" as per the provision of the Finance Act, 1994. Referring to the provision of the Assam General Sales Tax Act, 1993, it is the stand of the petitioner that there being no transfer of right to use any goods for the purpose of levy sales tax, d....