Mrinal Kanti Chakrabortty

[...] above, a series of goods with different rates of taxes were incorporated in the Schedules of the VAT Act, which were designed as taxable at the point of first sales in Assam, contrary to the principle [...]

[...] , 2005 (VAT Act) came into operation with effect from the 1st May, 2005. The VAT Act maintains that, it is a tax on the sale of any goods at every point in the series of sales made [...]

[...] tax laws, currently operative in the State of Assam, are the Assam Value Added Tax Act, 2003 (VAT Act) and the Central Sales Tax Act, 1956 (CST Act). The former governs the sales and purchases of [...]

[...] accommodate this extra-ingredients in the tax-net of Assam. The scope for levy of tax under the VAT Act has been specified in the Schedule attached to the Act along with the category of taxable goods [...]

[...] of the goods during the movement of the goods from one State to another. The provisions of the Central Act further made it clear that where any goods are delivered to a carrier or other bailee for [...]

[...] is reported to be under sub-judice of the Apex Court. Parliament introduced a provision in the Central Act in 1972, whereby any dispatch of taxable goods to places out side the State not by reasons of [...]

[...] the shortfall and consider to in corporate such rigid conditions and restrictions in the Central Act on such movement of goods by way of export so that any leakage of revenue is averted. The State [...]

[...] . Any levy of tax is, therefore, beyond the ambit and competence of the State Legislatures. The Central Act has exempted tax on the said stock transfer of goods subject to some conditions and [...]

[...] , is a State subject, while the tax on the sales and purchase of goods in the course of inter-State trade or commerce, as envisaged in entry 92A of List I of the Seventh Schedule of the Constitution, [...]

[...] goods made within the State of Assam. The sales of such goods made in the course of inter-State trade or commerce are as well to be treated as tax free. Entry 41 of the said Schedule laid - [...]

[...] establishments, while the black tea in the State or out of the State in the course of inter-State trade or commerce. The sales of green tea leaves are exempted from tax under the Assam Value Added [...]

[...] of purchase of such goods. If it despatches such goods not by way of sale in the course of inter-State trade or commerce, but by way of transfer of stock of goods out side the State of Assam, it ought [...]

[...] department is a post child after the independence of India. In pre-independence period, the taxation laws, namely, the Assam Agricultural Income Tax Act, 1939, the Assam Sales of Motor Spirit and [...]

[...] of Assam was being carried on in a disciplined way within the ambit and competence of the taxation laws, operative in the State. There are as many as nine taxation laws eight of which were enacted [...]

[...] The State tax machineries are equipped with two folds of taxation laws for the purpose of administration in the matter of levy and collection of taxes with other [...]

[...] goods by way of enactment of ‘the Assam Purchase Tax Act, 1967 from 3.7.1971. All these taxation Laws were amalgamated consolidated and amended to give birth to the unified ‘ Assam General Sales [...]

[...] to the public interest. It is appreciated that adequate measures have been taken by the taxing authorities to ensure revenue collection by way of mobilization of inner records through hi-tech [...]

[...] work of law, enacted by the Legislatures of the State in a systematical and methodical way. TAXING AUTHORITIES The Commissioner of Taxes (Commissioner) is the supreme authority in the field of [...]

[...] in accordance with the provisions of said Acts in the prescribed manner after which, the taxing authorities of the State of Assam (the Assistant Commissioner of Taxes or the Superintendent of Taxes) [...]

[...] at the international border point and such endorsed documents are to be submitted to the taxing authorities to get of the benefit of exemption of tax. In Assam, a substantial quantity of the goods [...]

[...] initiated revolution within the soil, which ultimately succeeded. Of course India played a pivotal role in such exercise. Such an odd is not visible in Assam. Though initially, there was a sloth in [...]

[...] getting berth in this secret forum. The money hunting- activities for personal gain plays a pivotal role in this august platform and the scandalous activities are coming to the light from time to [...]

[...] should remember the past and the sacrifices made for him by the elder, primarily playing the pivotal role in building of his maiden career with hard toils and immense hardship. With such a creeper [...]

[...] of goods in the States since 1939 made way for acceleration of revenue trend and it played a pivotal role in the healthy growth of economy of Assam. The Assam General Sales Tax Act, 1993 plugged some [...]

[...] , empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall on behalf of the Government of India assess, re-assess, collect [...]

[...] and 7 Union Territories. The Constitution provided power to the States to frame the sales tax law for levy, collection and augmentation of revenue vis-à-vis ensuring the growth of [...]

[...] administered by the Excise Department of the Government of Assam. After the enactment of the Sales Tax Law (the Assam Sales Tax Act, 1947) from 24.12.1947 under the Government of India Act, the [...]

[...] of tea at the early stage. The same was introduced from the 24th December, 1947, when the Sales Tax Law came into operation in the State. Of course, a tax law on income of agriculture was introduced [...]

[...] with the statement furnished in the Central Excise Department. ELECTRICITY DUTY The Central Sales Tax Act, 1956 has restricted the levy of tax in respect of the energy supplied outside the State, [...]

[...] Assam Value Added Tax Act, 2003 (VAT Act), operative from 01.05.2005” and “The Central Sales Tax Act, 1956 (Central Act), operative from 05.01.1957.” .The former is an State Act, [...]

[...] in the course of inter-State trade or commerce, attracted liabilities to pay tax under the Central Sales Tax Act, 1956 (Central Act). The Oil Entrepreneurs, extracting such crude oil from the soil of [...]

[...] in clause (1). Parliament, in fact, formulated such principle in Section 5 of the Central Sales Tax Act, 1956 (Central Act), which reads, as below : Sub-section (1)- ‘A sale or purchase of goods [...]

[...] in entry 92A of List I of the Seventh Schedule of the Constitution, is a Union subject. The Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939, a measure of tax on the sales of petroleum [...]

[...] period, the taxation laws, namely, the Assam Agricultural Income Tax Act, 1939, the Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939 and the Assam Amusement and Betting Tax Act, [...]

[...] 48 of List II (State List), the Provincial Legislative of Assam first enacted “ The Assam Sales of Motor Spirit and Lubricants Taxation Act, 1939”, which was repealed and substituted [...]