WP(C) 4437/2009 BEFORE THE HON’BLE MR. JUSTICE AMITAVA ROY Heard Dr. A Saraf, Senior Advocate assisted by Mr. A Goyal, Advocate for the pet itioner and Mr. D Saikia, learned Standing Counsel, Finance Department, Assam. Mr. Saraf, has produced a copy of the order No. CTS-63/2005/194, dated 29.12.200 9 of the Commissioner of Taxes, Assam, Dispur, passed on an application under se ction 105 of the Assam Value Added Tax Act, 2003, by the manufacturer of the Sov olin Antiseptic Cream & Sovolin Emollients as to the rate of tax payable thereon for the period 29.07.2005 to 31.10.2009. Thereby, the aforementioned authority , while construing the commodity to be an antiseptic cream and not a cosmetic or toiletry preparation, has clarified that the same would stand covered by entry at Sl. No. 21 of the Fourth Schedule of the aforesaid Act for the above period. Dr. Saraf submits that in view of the above clarification, the demand, as made b y the impugned letter dated 17.09.2009 (Annexure 1 to the writ petition), has be en rendered non est. Mr. Saikia does not dispute this position. In the above view of the matter, this petition stands allowed. No costs.