NATHMAL TOLARAM vs SUPERINTENDENT OF TAXES, DHUBRI AND ANOTHER.

The Supreme Court held that the High Court, while exercising its advisory jurisdiction, merely provided an opinion on the non-taxability of certain transactions under Section 2(12) of the Assam Sales Tax Act, 1947, without directing the sales tax authorities to reassess. The Court ruled that the Superintendent of Taxes lacked jurisdiction to initiate reassessment proceedings under Section 19 after three years from the assessment period, as no notice was issued under Section 19A or revisional authority exercised under Section 31. Consequently, the appeal was allowed, confirming the High Court's opinion.