JUDGMENT :

Soumitra Saikia, J.

This Writ Petition has been filed praying for quashing / recall of the Notice dated 03/07/2018 and the subsequent Reminder Notice dated 27/11/2018 issued by the Office of the Assistant Commissioner of Taxes, Unit-A, Guwahati directing the Petitioner to deposit the balance payable amount against the transaction mentioned in Form ‘C’ bearing No.OGC33242316909 received from M/s Om Traders, Gurugram, Haryana, which was subsequently cancelled by the Haryana VAT Authority.

2. The Petitioner is a company incorporated under the provisions of the Companies Act, 1956 and is having its Registered Office at 98, Okhla Industrial Estate, Phase-III, New Delhi-110020. The Petitioner, in the year 2015-16, sold Pan Masala amounting to Rs.62.60 Crore including tax from it’smanufacturing units located at Guwahati to M/s Om Traders, Gurugram on concessional rate of tax under the applicable provisions of CENTRAL SALES TAX ACT .M/s Om Traders was a registered dealer and carried a valid ‘Registration Certificate’ under section 11 of the Haryana Value Added Tax Act, 2003 with the Tax Identification Number (TIN) 06691950815 and was issued a ‘Certificate of Registration’ as a deal