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Issues: Whether the first assessment could be made under Section 21 of the U. P. Sales Tax Act.
Analysis: A prior view that the first assessment could not be made under Section 21 stood displaced by the Full Bench ruling that the sales tax authorities may proceed either under Section 7(3) or under Section 21. As the writ petition had also been founded on other grounds on which no finding had been recorded, the matter required reconsideration by the Single Judge.
Conclusion: The objection to assessment under Section 21 was rejected, and the case was remanded for decision of the writ petition on the remaining grounds.
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