TaxTMI 
TaxTMI 
1976 (12) TMI 169
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....(hereinafter referred to as the Act), and, consequently, the sales by it being second sales were not liable to tax. This contention was accepted by the assessing authority and, therefore, the turnover referable thereto was excluded. Subsequently, the assessment was reopened under section 16 of the Act and the turnover was included. The petitioner put forward two contentions against the reopening. One was, section 16 did not warrant such reopening of the assessment under such circumstances and, secondly, that "technical grade urea" was nothing but urea coming within the scope of entry 21(3) of the First Schedule and, therefore, was entitled to be excluded from the taxable turnover. Both those contentions were rejected and the reopening an....
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....l expenses including the expenses towards the purchases incurred in running the canteen." T. C. No. 149 of 1973 is concerned with an assessment made for the first time under section 12 of the Act. T. C. Nos. 150 and 151 of 1973 deal with the assessment as a result of reopening under section 16 of the Act since the canteen sales were previously exempted. Consequently, on merits, the common question that arises in respect of these three cases is whether the petitioner was entitled to the exemption in respect of canteen sales in terms of the notification of the Government referred to above. There is no controversy in these cases that the twenty-five per cent of the expenses provided for in the notification will be satisfied only if the depr....
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....Burmah Shell Oil Storage Distributing Co. of India Ltd.[1973] 31 S.T.C. 426 (S.C.). Consequently, in view of the judgment of the Supreme Court, it must be held that the turnover relating to the sales of scrap is liable to be included in the taxable turnover. As far as T. C. Nos. 447 and 448 of 1976 are concerned, in those cases originally certain turnover was excluded from the taxable turnover on the ground that the sales thereof represented turnover relating to export sales. In view of the judgment of the Supreme Court in Mod. Serajuddin v. State of Orissa[1975] 36 S.T.C. 136 (S.C.)., that turnover could not be excluded but has to be included. That is what has been done by reopening of the assessment under section 16 of the Act. Consequ....
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....e contention of the learned counsel for the petitioners is twofold. One is that the section uses the expression "turnover of business of a dealer has escaped assessment to tax" and, according to the learned counsel, when the assessing authority, at the first instance, has actually applied his mind to a particular turnover and rightly or wrongly held that the turnover was not liable to be included as a taxable turnover, such turnover cannot be said to be an escaped turnover. According to the learned counsel, the expression "escaped turnover" will include only that turnover which was not at all noticed by the assessing authority, whatever the reason may be, but it will not include the turnover which was actually noticed and with reference to ....