HC set aside revisional proceedings as there was no basis for alleging evasion of sales under Assam

CST & VAT : Where Commissioner took revisional proceedings against assessee and issued on it a notice under section 36(1) of Assam General Sales Tax Act, 1993 stating that (i) it had shown low profit margin, and (ii) it had suppressed sales to extent of Rs. 11.39 crores, since there was no basis for above grounds for invoking suo motu powers contemplated under section 36, revisional proceedings were liable to be quashed