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2014 (5) TMI 1025 - GAUHATI HIGH COURTDetermination of rate of tax - At what rate the item “Aluminum conductors" was liable to be taxed under the provisions of The Assam Value Added tax Act 2003 - Held that:- Mere perusal of section 105 and specially sub section 2 read with proviso to sub section (1) would indicate that Commissioner is invested with quasi judicial powers to determine the question/s specified in sub section (a) to (j). A right to raise the questions for its determination is given to those specified in Sub Section (2). This sub-section equally cast a duty on the Commissioner to afford a reasonable opportunity of hearing to the person who has applied for determination. Similarly, proviso to sub section (1) empowers the Commissioner to hold an inquiry at his discretion and while holding such inquiry, he is empowered to take assistance of an officer appointed for the purpose to enable him to decide the question. Commissioner did not keep these requirements in mind while passing the impugned order, in as much as, he neither held any inquiry nor sought any assistance from any officer and nor assigned his reasons for coming to a conclusion. In other words, the impugned decision did not appear to have been rendered after following the procedure prescribed in Section 105 because it did not contain any reason/justification as to how and on what basis and material, the Commissioner could come to a conclusion that the "Aluminum Conductor" was taxable at the rate of 12%. The so-called reason assigned cannot be said to be reasons much less justifiable to sustain the order. We cannot uphold the impugned order. - Decided in favour of assessee.
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