(A.M.Sapre, CJ)

This is a revision filed by the Dealer/Assessee under Section 81(1) of the Assam Value Added Tax Act, 2003 read with Section 9(2) of the Central Sales Tax Act, 1956 against the order dated 4.10.2013 passed by Assam Board of Revenue at Guwahati (for short called The Board) in Case No.40 STA of 2012.

By impugned order, the Board dismissed the appeal filed by the revision petitioner under Section 4 (2) of the Act and in consequence upheld the order dated 15.9.2011 passed by the Addl. Commissioner of Taxes, Assam in respect of assessment year – 2008-2009 made by the assessing authority by assessment order dated 13.7.2010.

Looking to the short point involved in the revision, we heard the matter finally after giving notice of the revision to the State Counsel at the time of admission of the revision and admitting the revision for final hearing, heard the matter finally after affording an opportunity to parties of making their submissions through their lawyers and upon perusal of the record of the case, formed an opinion to allow the revision and while setting aside the order of the Tribunal so also the revisionary order dated 15.9.2011 passed by the Deputy Commis