1980 (2) TMI 243

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....r the assessment year 1969-70 the assessment was made under rule 41(5) of the U.P. Sales Tax Rules on 25th March, 1975. The turnover of pullovers, cardigans, etc., was taxed at 3 per cent. Subsequently it was found that the turnover of these goods was taxable at 6 per cent and hence proceedings were taken under section 21 of the Act. A notice was issued to the assessee as required and after afford....

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....he turnover of a dealer, for any assessment year or part thereof, has escaped assessment to tax or has been under-assessed or has been assessed to tax at a rate lower than that at which it is assessable under this Act, or any deductions or exemptions have been wrongly allowed in respect thereof, the assessing authority may, after issuing notice to the dealer and making such inquiry as it may consi....