1972 (1) TMI 90

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....plea about the non-taxability of certain commodity, the turnover in respect of which has been admitted and tax paid? (2) Whether it is lawful to refuse the relief on admitted turnover only on the ground that the legal plea was not raised before the appellate authority although the plea had been raised and accepted in revision and relief in respect of the enhanced turnover was given?" The assessee is a dealer in foodgrains, cotton, oil-seeds, etc. The turnover relevant for these references is only that of cotton. In the assessment year 1962-63, the assessee admitted its turnover of cotton as of Rs. 6,26,886 and for the assessment year 1963-64, the assessee admitted its turnover to be of Rs. 5,32,000. The assessee paid the tax on these ....

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....ntroversy. We, accordingly, reframe the question as follows:   "Whether on the facts and in the circumstances of the case, the applicant was barred from raising the plea about the non-taxability of the turnover of cotton in respect of which it had admitted its liability in appeal and had paid tax thereon?" The assessment of tax was made under section 7(3) of the U.P. Sales Tax Act (hereinafter referred to as the Act), by the Sales Tax Officer. An appeal against the assessment order lies under section 9 of the Act, which provides that any dealer objecting to an assessment made under section 7 may, within thirty days from the date of the service of the copy of the notice of assessment, appeal to such authority as may be prescribed.....