TNS EXPRESS PVT LTD AND SUBODH KUMAR SINGH VERSUS THE STATE OF ASSAM, THE DEPUTY COMMISSIONER OF TAXES GUWAHATI, THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI, THE DEPUTY COMMISSIONER OF TAXES GUWAHATI, vide WP(C)/3392/2024, WP(C)/3417/2024 dated 20.09.2024: Gauhati High Court