1973 (3) TMI 128

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....The petitioner is a limited company carrying on the business of manufacture and sale of electrical goods. It has branches all over India with its head office at Calcutta. It has a zonal office at Kanpur and a factory at Naini in Allahabad. Its turnover of Kanpur and Naini was assessed to tax under the U.P. Sales Tax Act by the Sales Tax Officer, Sector IV, Kanpur. For the assessment year 1966-67, ....

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.... a part of the turnover of a dealer has, for any reason, escaped assessment to tax for any year. If an assessment for any year has already been completed, it can be reopened only if there is material before the Sales Tax Officer which points towards the escapement of the turnover. The impugned assessment order shows that the assessment was reopened merely because some information was received by t....

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.... 21. But that circumstance by itself is not enough to support a supplementary assessment under section 21. This proposition has been laid down by this court in Laxmi Oil Mills, Varanasi v. Commissioner of Sales Tax1972 U.P.T.C. 363. That apart an assessment under section 21 must be based upon some material and cannot be arbitrary or capricious depending upon the ipse dixit of the Sales Tax Officer....