Judgment · High Court
Case at a glance
Outcome
Dismissed
Accordingly this writ petition stands dismissed by following the decision in WP(
Provisions considered
Judgment
Operative part
HON’BLE MR. JUSTICE HRISHIKESH ROY A prayer is made for adjournment of the case once again by the petitioner. Howev er Mr. R. Dubey, learned counsel representing the Revenue submits that the issue raised in the instant petition is already decided by this Court in a batch of w rit petitions, where judgment was delivered on 1.2.2006. In those cases the lead case being WP(C) 7812/2002 (S.S. Photographic Lab Pvt. Ltd.), the Court held th at in respect of the business of the petitioner of converting photonegatives int o positive photograph and prints for their customers, is liable to assessment un der the provisions of Assam General Sales Tax Act, 1993 and demand of tax on the said business is legally permissible. Considering the above decision rendered in S.S. Photographic Lab Pvt. Ltd. (Supr a), I am not inclined to grant the prayer for adjournment made by the petitioner . Accordingly this writ petition stands dismissed by following the decision in WP( C) 7812/2002 rendered by a coordinated bench of this Court on 1.2.2006. A copy of the order dated 1.2.2006 passed in WP(C) 7812/2002 be kept in the case record.
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Accordingly this writ petition stands dismissed by following the decision in WP(
Which statutory provisions did this judgment involve?
Assam General Sales Tax Act, 1993.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.