GUWAHATI, India, Nov. 24 -- Gauhati High Court issued the following order on Oct. 24:
1. The present writ petition under Article 226 of the Constitution of India has been filed challenging inter alia an order of assessment dated 21.08.2013 passed by the Superintendent of Taxes, Unit-B, Guwahati and the subsequent order dated December, 2014 passed by the Additional Commissioner of Taxes Guwahati whereby the revision petition of the petitioner has been dismissed.
2. As per the facts projected, the petitioner is an exempted Unit under the Industrial and Investment Policy of Assam, 2008 (hereinafter referred to the Policy of 2008). Under the said Policy, the petitioner was to get tax benefit, both under the Assam Value Added Tax Act, 2003 as...