1997 (9) TMI 498

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....ocate (A.K. Singh and S.K. Agnihotri, Advocates, with him), for the appellant.   Vivek Gambhir, for the respondent.   --------------------------------------------------   ORDER The respondent (assessee) manufactured woollen felt. It was a dealer registered under the Central Sales Tax Act, 1956 as also the M.P. General Sales Tax Act, 1958. Under the provisions of section 42-....

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....ssessee was liable to excise duty. Based upon the judgment, the Commissioner, on March 4, 1982, wrote to the assessee that the clarification given to it in the letter dated August 7, 1971 was cancelled. The assessments of the assessee for the assessment years 1971-72 to 1977-78 were then revived under the provisions of section 19(1) of the State Act and assessments of sales tax were made. The asse....

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....ection 19 of the State Act. The relevant portion of section 19 reads thus: "Where an assessment has been made under this Act or any Act repealed by section 52 and if for any reason any sale or purchase of goods chargeable to tax under this Act or any Act repealed by section 52 during any period has been under-assessed or has escaped assessment or assessed at a lower rate or any deduction has be....