The State of Assam is in appeal before us, challenging the said judgment of the Division Bench of the High Court made in Civil Rule Nos.368, 369 of 1978 and 310 of 1982 dated 11.4.1990.
The challenge to the said assessment order being dismissed by the appellate authority, the respondents filed 3 writ petitions before a Division Bench of the Gauhati High Court which, while allowing the said writ petitions, declared the said Item 67 of the Schedule to the Act as violative of Article 14 of the Constitution.
LITTTTTTJ J U D G M E N T SANTOSH HEGDE, J. The medicinal preparation Mritasanjibani manufactured by the respondent was assessed to sales tax under the Assam Finance Sales Tax Act, 1956 hereinafter referred to as the Act under Item 67 of the Schedule to the Act by the assessing authorities.
