WP(C) 1599/2005 BEFORE THE HON BLE MR. JUSTICE HRISHIKESH ROY Heard Ms. G Sutradhar, learned counsel appearing for the petitioner. Also heard Mr. R Dubey, learned standing counsel for the Finance Department and Mr. UK Gosw mi, learned standing counsel for the NF Railway. This case pertain to deduction of sales tax at source by the Railway authorities from the Bills of the petitioners in respect of boulders originating from the S tate of Arunachal Pradesh, which are being supplied to the work site at Bogibil Bridge, Assam, in terms of the contract of the petitioner with the Railway autho rities. The validity of the levy is challenged by the petitioner on the ground that, thi s is an inter-State sale and therefore sales tax under the Assam General Sales T ax Act, 1993 (AGST), will not be attracted to the concerned transaction. Mr. R Dubey, learned counsel fairly submits that the issue raised in this case i s squarely covered in favour of the petitioner, by the judgment of this Court da ted 31.1.2006 in WP(C) No.4420/2003 (Rock International vs. State of Assam) and other connected cases. Ms. Sutradhar, learned counsel for the petitioner also relies upon the said deci sion in Rock International (Supra) to contend that the action of the Railway aut horities in proposing to deduct tax at source is ultra vires the provisions of A ssam General Sales Tax Act, 1993. Considering the above, the case stands allowed and the impugned action of the Ra ilway Authorities in deducting tax at source from the Bills of the petitioner is interfered with. If any tax is already deducted, the same be refunded to the pe titioner. The writ petition is accordingly allowed in light of the above directions.