GUWAHATI, India, July 7 -- Gauhati High Court issued the following order on June 6:
1. The writ petitioner before this Court is a partnership firm registered under the Partnership Act, 1932 and having its Office at 76 MS Road, Athgaon, Guwahati-781001, Assam. The petitioner is a dealer engaged in sale and supply of acids and chemicals. All the partners of the petitioner firm are citizens of India and as such they are entitled to all the rights and privileges guaranteed under the Constitution of India and the laws framed thereunder from time to time. The petitioner firm at the relevant year was duly registered under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act of 1956") and is represented before this Court by one the...