1986 (2) TMI 325

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.... the petitioner-firm was assessed to pay Central sales tax Rs. 18,266.45 in respect of the assessment order dated 30th September, 1982, passed by respondent No. 2 (annexure B). The petitioner filed a revision before respondent No. 1 under section 39 of the Madhya Pradesh General Sales Tax Act, 1958. The petitioner in the said revision placed reliance upon a notification dated 19th October, 1982 (annexure D), issued by the State Government generally exempting poppy husk from the payment of sales tax for the period from 11th June, 1979, to 8th February, 1982, and contended that this exemption would be attracted for the purpose of Central sales tax also. Respondent No. 1 by order dated 17th February, 1983 (annexure E), allowed the revision and....

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....October, 1979. 2.. Pursuant to the remand by respondent No. 1, respondent No. 2 passed a fresh assessment order on 24th June, 1983 (annexure F), exempting the sale of poppy husk during the relevant year and imposed Central sales tax to the extent of Rs. 1,282.18 on sales of other goods. 3.. Thereafter, respondent No. 1, on 14th November, 1983, without giving any notice or opportunity of hearing to the petitioner-firm passed the impugned rectification order (annexure G) in the purported exercise of his powers under section 45(1) of the Madhya Pradesh General Sales Tax Act, 1958. By this order respondent No. 1 rectified the earlier order passed by him on 17th February, 1983 (annexure E), and directed that the revision filed by the petitione....