Guwahati Court September 1978 Judgments

Basudeo Nirmal Vs. the Assam Board of Revenue and ors.

Court: Guwahati

C.M. Lodha, C.J.1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed that the appellate order by the Assam Board of Revenue, Gauhati, dated 26th October, 1972, whereby the Board upheld the order dated 14th June, 1971, passed by the Assistant Commissioner of Taxes, Gauhati Zone, Gauhati, confirming the order of assessment made by the Superintendent of Taxes dated 18th November, 1969, be quashed. The relevant period with which we are concerned is the assessment year ending on 31st March, 1969. The short question submitted for our decision is whether an ayurvedic medicine called mritasanjiwani sura attracts levy of Finance sales tax.2. The petitioner is a dealer in ayurvedic medicines prepared by Baidyanath Ayurvedic Bhawan. By his order dated 18th November, 1969, the Supreintendent of Taxes assessed the petitioner for Finance sales tax on the turnover of mritasanjiwani sura. Aggrieved by the levy of tax on the said medicine, the petitioner filed ...