Assam VAT : Clarification by AO from Commissioner not to be held as reference in absence of any prov

CST & VAT: Assam VAT - Under Assam General Sales Tax Act, there is no provision for reference, in absence of such provision for reference, internal letter of Assessing Officer to Commissioner seeking a clarification on exigibility of a good to taxation or on rate of tax could not be construed to be a reference in law