1986 (7) TMI 377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....regular assessment was made by the assessing authority under rule 41(7) of the U.P. Sales Tax Rules by an order dated 28th August, 1976. It is pertinent to mention that in the original assessment proceedings the turnover of "makhana" was assessed under the category of "dry fruits" under Notification No. 6628 dated 1st December, 1973. This Court in the case of Hardeo Das Satya Narain v. Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Act failed. The assessee feeling further aggrieved has come to this Court in the instant revision. I have heard Sri J.N. Gupta, learned counsel for the assessee, and Sri P.K. Jain, learned counsel for the Revenue. At the very outset I may mention that there is no dispute that the notice dated 23rd March, 1979 under section 21 of the Act was served on the assessee within the period of limit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....79, to furnish certain details to which the assessee gave its reply on 15th September, 1979 and in the reply it did not take any such objection that the letter dated 11th September, 1979 was a notice under section 21 of the Act. The Tribunal held that the notice dated 23rd March, 1979 remained intact and was never withdrawn. After hearing the counsel for the applicant at some length I had direc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant that the proceedings under section 21 of the Act initiated by notice dated 23rd March, 1979 terminated on 30th August, 1979. In fact the proceedings under section 21 of the Act initiated by notice dated 23rd March, 1979 were very much alive and pending on 11th September, 1979. Mr. Jain has invited my attention to a decision of this Court in Commissioner of Sales Tax, U.P., Lucknow v. Brij L....