MAHABIR COKE INDUSTRIES PVT LTD Vs. COMMISIONER OF TAXES

JUDGEMENT

(1.) Heard Dr. A. K. Saraf, learned senior counsel, assisted by Mr. S. K. Agarwal, Mr. Debashish Barua & Mr. Saumitra Saikia, appearing for the appellant, and Mr. K. N. Choudhury, learned senior counsel, assisted by Ms. N. Moral, learned counsel, appearing for the respondents.

(2.) The Judgment and order dated 29.3.2000 passed by a learned Single Judge of this court in Civil Rule No. 569/1993 is the subject- matter under challenge in this writ appeal.

(3.) The writ petitioner/appellant herein questioned the validity of a notice dated 1.3.1993 issued by the Superintendent of Taxes, Jalukbari Check Post, Jalukbari, Guwahati and the order dated 28.3.1993 issued by the Assistant Commissioner of Taxes, Guwahati, coupled with a prayer for a directions to the respondents not to take any action pursuant to the aforesaid impugned notice and orders by contending, inter alia, that the products of the writ appellant is exempted from levy of sales-tax under the Sales Tax Act, 1947, (for short "the Act, 1947").