1956 (6) TMI 10

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....inium utensils etc. The Sales Tax Officer, Mahboobnagar, disbelieving his books of accounts estimated, to the best of his judgment, the gross turnover at Rs. 50,000, exempted turnover at Rs. 7,500, and taxable turnover at Rs. 42,500, for the year 1954-55. In appeal, the learned Deputy Commissioner, Appellate, reduced these turnovers to Rs. 35,000, Rs. 5,000 and Rs. 30,000 respectively. Against thi....

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....erefore illegal. In the result, the Sales Tax Officer, Mahboobnagar, who was the competent assessing authority in the present case, had assessed the turnovers of the appellant without issuing any notice, and his assessment order was therefore illegal. It is further seen from the same record that even the demand notice, dated 2nd January, 1956, relating to the assessment under consideration was iss....