CR 3200/1996 BEFORE HON’BLE MR JUSTICE B.K. SHARMA This Writ Petition is pending since 1996 with the following prayer : It is, therefore, prayed that your Lordships may be pleased to issue a Rule call ing upon the respondents to show cause as to why the Clause 12 of the Assam Ind ustries( Sales Tax Concessions) Scheme, 1995 should not be struck down or declar ed ultra vires the Industrial Policy of Assam, 1991, why the Certificate of Aut horisation dated 1.6.96 issued by the Superintendent of Taxes, Unit - B, Guwahat i (Respondent No. 3) should not be directed to be amended by inserting tea as on e of the raw materials and why the respondent No. 3 should not be directed to is sue the Declaration Form VII to the petitioners ; And call for record and on hearing such cause or causes as may be shown by the respondent make the Rule absolute or pass such or further orders as to yo ur Lordships may seem fit and proper ; And in interim, the respondent No. 3 may kindly be directed to supply D eclaration Form VII prescribed under the Assam Industries (Sales Tax Concessions ) Scheme, 1995 with effect. 2. While entertaining the writ petition by an order dated 23.9.96 it was pr ovided as follows - Having heard the learned counsel for the parties, I direct as interim measure th at the Superintendent of Taxes, Unit - B, Panbazar, before whom the petitioner h as made the application dated 30.3.96 for issue of declaration Forms No. VII, wi ll issue declaration forms No. VII to the petitioner on the petitioner furnishi ng undertaking before the Superintendent of Taxes, Unit - B, Panbazar, that in c ase he is not entitled to tax concession under the Assam Industries ( Sales Tax Concession) Scheme, 1995, for the new materials, namely laminated jute and black tea, the petitioner shall pay all the taxes leviable on the laminated jute and black tea. The petitioner shall also file before the Superintendent of Taxes, U nit - B, Panbazar, from time to time counterfoils of the declaration forms No. V II and the Superintendent of Taxes, Unit - B, Panbazar, will keep account of the counterfoils of the said declaration forms so that a complete account is mainta ined as regards the laminated jute and black tea purchased by the petitioner on the strength of such declaration forms for tax concession under the Assam Indust ries (Sales Tax Concession) Scheme, 1995 until orders are finally passed by the authorities regarding liability or non-liability of the petitioner for tax for the laminated jute and black tea. 3. I have heard Mr. O.P. Bhatti learned counsel for the petitioner and Mr. R. Dubey, learned Standing counsel, Finance. 4. While Mr. Bhatti, learned counsel for the petitioner by producing the co py of the judgment and order dated 11.11.02 passed by this Court in Civil Rule N o. 1223/97( M/s. Maruti Tea Industries v. State of Assam and Ors.) submits that the instant case is covered by the said decision. The issue involved in both the writ petitions being one and the same Mr. Dubey, learned Standing Counsel, Fina nce, while agreeing with the said submission made by Mr. Bhatti, however submits that in view of the decision of the Division Bench of this Court dated 18.5.201 0 in Writ Appeal No. 176/2007( Deepak Kr. Poddar v. State of Assam and Ors.) the judgment in M/s. Maruti Tea Industries being per-aquarium, the issue involved i s required to be adjudicated upon afresh. He submits that in the judgment in M/s . Maruti Tea Industries, the court not having decided the issue as to whether th e particular unit was a manufacturing unit, the issue is wide open in the contex t of the case involved. 5. I have perused both the judgments and what I find is that the issue rais ed in this writ petition was the issue involved in M/s. Maruti Tea Industries. T he issue having been decided by the said judgment dated 11.11.2002 and the said judgment having attained finality and in absence of any counter affidavit filed by the respondents to controvert the stand of the petitioner in the Writ Petitio n, I am not inclined to accept the plea raised by Mr. Dubey, learned Standing Co unsel, Finance. 6. Consequently, this writ petition is allowed in terms of the judgment an d order dated 11.11.2002 passed in Civil Rule No. 1223/1997 ( M/s. Maruti Tea In dustries v. State of Assam and Ors.).