Final assessment cannot be reopened in writ proceedings for exemption claims requiring factual determination under the Central Sales Tax Act.

A concluded assessment under the Central Sales Tax Act could not be reopened in writ proceedings on the claim that the turnover represented exempt second inter-State sales under section 6(2). The Court held that such exemption depended on evidence and required consideration by the statutory authorities, not determination in writ jurisdiction. Because the assessment order had not been challenged by appeal or revision, it had attained finality. The writ petition was therefore not maintainable to disturb the completed assessment, and the challenge to the assessment failed.

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Issues: Whether the assessment order under the Central Sales Tax Act, 1956 could be quashed in writ proceedings on the plea that the turnover represented second inter-State sales exempt under section 6(2), despite the absence of any appeal or revision against the assessment order and its having attained finality.

Analysis: The Court held that the question whether the turnover was exempt as second inter-State sales could not be examined in the writ petition. It observed that the matter required consideration by the statutory authorities on the basis of the available evidence. Since the assessment order had not been challenged by appeal or revision, it had attained finality.

Conclusion: The writ petition was not maintainable for reopening the concluded assessment, and the challenge to the assessment order failed.

Final Conclusion: The assessment order remained undisturbed and the petition was dismissed.

Ratio Decidendi: A concluded assessment that has attained finality cannot be reopened in writ proceedings for determination of factual exemption claims that are to be considered by the statutory authorities.

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