2017 (5) TMI 998

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....espondents : Mr.D Saikia, learned Senior Additional Advocate General, Assam, assisted by Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation JUDGMENT ( Ajit Singh, C.J. ) By this petition, the petitioner has prayed for declaring Clause 12 of the Assam Industries (Sales Tax Concessions) Scheme, 1995 (in short "Scheme,1995") as ultra vires to the Industrial Policy of Assam, 1991. The....

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....Scheme, 1995 ( in short "Scheme, 1995"). By virtue of the provisions of the Act and Scheme, new industries, subject to certain conditions, were to be given exemption from payment of sales tax, but the exemption was not to be given in respect of certain commodities. And one such commodity was 'tea'. The grievance of the petitioner is that inspired by the Industrial Policy of Assam, 1991, it had set....

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....nding and packaging of tea and never did manufacturing activity. The respondents have also averred that in the Industrial Policy of Assam, 1991, it was nowhere stated that industries engaged in the manufacturing, blending or packaging of tea will be exempted from payment of sales tax. 5. After hearing the respective counsel for the parties, we are of the view that the petition deserves to be di....

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.... by this unit but shall not include the following commodities for the purpose of any benefit under this schedule: Tea Liquified Petroleum Gas Ply Wood and Veneer Petroleum, Diesel Oil & Lubricants Timber in all forms and Cement." 6. The above quoted Clause 12 clearly reveals that 'tea' is not included in raw material. Therefore, the petitioner was apparently ....