- (1.) In Civil Appeal No. 2768 of 2000 this is an appeal filed against the judgment and order dated 4.1.2000 passed by the gauhati High Court in Writ Appeal No. 197 of 1996. The Division Bench while allowing the appeal filed by the State of Assam held that the controversy raised in the matter was covered by the decision of this Court in the case of Tripura Goods Transport Association and Anr. Vs. Commissioner of Taxes and Ors. , (1999) 2 SCC 253 and not in the case of State of Haryana and Ors. vs. Sant Lal and Anr. (1993) 4 SCC 380.
(2.) The respondents filed a writ petition in the High Court challenging the seizure of books of accounts and documents made by the authorities at the offices and godowns of the respondents under the provisions of the Assam general Sales Tax Act, 1993 (hereinafter referred to as "the Act"). The respondents have also prayed for a declaration that Sections 42 and 44 of the Act, as ultra vires.
(3.) The short facts for the purpose of disposal of this civil appeal are as follows: the respondent is a company registered under the Companies Act engaged in the business of transportation of goods on behalf of the customers throughout the country. A Bill, namely, Assam General Sales Tax Bill, 1993 was passed in the Assam Legislative Assembly and the Bill received the assent of the Governor on 14.5.1993 and became an Act (Assam act No. XII of 1993) , for short "the Act, 1993". This Act has repealed all the earlier four Sales tax Acts.;