Assam General Sales Tax Act, 1993

Indian Oil Corporation Ltd. (IOC) purchased petroleum products from Bongaigaon Refinery & Petrochemicals Ltd. (BRPL) and paid sales tax at the time of purchase under the Assam General Sales Tax Act, 1993. It later resold the same products at government‑fixed prices that included a surcharge to be remitted to the Oil Po…

M/s Shiv Steels challenged reassessments for the years 2003-2004, 2004-2005 and 2005-2006 that the Assam tax authorities had made after the original assessments were held time‑barred under Section 19 of the Assam General Sales Tax Act, 1993. The revenue department obtained prior sanction from the Commissioner and invok…

The assessees entered into contracts to provide motor vehicles, cranes and related equipment to ONGC and tank trucks to IOCL, and the tax authorities treated these arrangements as sales under Clause 29A(d) of Article 366, imposing sales tax and VAT. The assessees contended that the contracts were for services, not for …

The appellant, a transport company, challenged Sections 42, 44 and the later inserted Section 46A of the Assam General Sales Tax Act, 1993, arguing that transporters are not dealers and thus outside the legislature's competence under Entry 54 of List II. The State contended that these provisions are ancillary measures …