JUDGMENT :

Heard Dr. Ankit Todi, learned counsel for the petitioner. Also heard Mr. D. Saikia, Advocate General for the State, assisted by Mr. A. Chaliha, learned standing counsel for the Finance Department, representing respondent nos. 1 to 5 as well as Ms. G. Hazarika, learned standing counsel for the Central Excise & Service Tax Department, appearing for respondent nos. 6 to 9.

2. By this writ petition filed under Article 226 of the Constitution of India, the petitioner has assailed (i) the assessment order dated 10.08.2010 (Annexure-5) passed by the Deputy Commissioner of Taxes, Jorhat (respondent no.4), and (ii) the revisional order dated 18.02.2015 (Annexure-7) passed by the Additional Commissioner of Taxes, Assam (respondent no.3). The respondent authorities had considered paint consumed during restoration and reconditioning of vehicles at Authorised Service Station as transfer of property of paints and nature of works was considered as works contract in spite of the fact that on the same work, the Central Government was collecting service tax. Thus, the only issue which is required to be determined is whether Assam Value Added Tax (VAT for short) can be levied on paints by th