1981 (1) TMI 245

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Central Sales Tax Act for the assessment year 1962-63 by an order dated 7th December, 1964. It was later found that out of the total taxable turnover, a turnover of Rs. 3,30,483.46 was not covered by valid C form and that therefore they were liable to be taxed at 7 per cent. Accordingly a reassessment notice was issued on 28th February, 1968, requiring the petitioner to show cause as to why t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ficer. After the remand, a fresh notice was issued, again pointing out that the turnover was liable to tax at 7 per cent in view of the fact that they are inter-State sales and not covered by C forms. After hearing the petitioner, the Deputy Commercial Tax Officer made a fresh order on 30th March, 1974, bringing the turnover to tax at the rate of 7 per cent. The appeal preferred to the Appellate A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion. The original assessment order is the assessment order dated 7th December, 1964. That was sought to be revised by the notice dated 28th February, 1968, proposing to subject the turnover to a tax of 7 per cent. That proceeding, which was initiated by that notice, continued up to the stage when the Appellate Assistant Commissioner made his order. The mistake committed in subjecting the turnover....