WP(C)/414/2023 on 27 June, 2025

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Dated: Dispur the 07 of Nov, 2022

No: CTS-207/2019/144: The Hon’ble Gauhati High Court [W.P.(C)
3328/2022] passed an Order on 23.05.2022 directing the undersigned
to pass a reasoned order within a period of two weeks from the date of
receipt of this order and thereafter, within a period of six weeks from
the date of such order the further process be brought to its logical end.

In pursuance of such order, the refund proposal of M/s Carbon
Resources Pvt. Ltd., Kukurmari, Dhaligaon, Chirang, Bongaigaon, for
the year 2012-13, under the Assam Value Added Tax Act, 2003 have
been perused alongwith the case records.

The findings are recorded below :

1. Nature of activities of the petitioner : M/s Carbon Resources
Pvt. Ltd. is a Private Limited Company in status and is engaged in the
manufacture of Calcined Petroleum Coke [CPC] from Raw Petroleum
Coke [RPC].

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