1979 (9) TMI 180

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....business of vegetable ghee, spirit, torch, iron, gas and washing soap, etc. For the assessment year 1968-69, the order dated 27th March, 1973, was passed under section 9(3) of the Central Sales Tax Act. On 28th March, 1973, notice under section 21 was issued and assessment order was passed on 28th March, 1974. Against this order the assessee filed an appeal, which was allowed on 13th September, 19....

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....ue nature of the transactions in question may be inquired into afresh by the assessing officer. He shall therefore see whether the transactions in question were inter-State sales or transfers to the depots." He however dismissed the revision. The assessee filed an application under section 11(1) of the U.P. Sales Tax Act, as it stood before amendment and raised a number of questions but before ....

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....essary to consider the first two arguments as the last argument appears to have substance. In Ghanshyamdas v. Regional Assistant Commissioner of Sales Tax[1963] 14 S.T.C. 976 (S.C.)., it has been held: "that a turnover cannot, however, be said to escape assessment if proceedings in respect of the first assessment are pending and no final order of assessment is made thereon." This decision of....