TaxTMI 
TaxTMI 
1987 (3) TMI 502
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....he assessment was framed for the above assessment year by the Sales Tax Officer under rule 41(7) of the U.P. Sales Tax Rules, hereinafter referred to as the Rules. Subsequently, proceedings under section 21 of the U.P. Sales Tax Act, hereinafter referred to as the Act, were initiated against the assessee for the above assessment year on the ground that tax on coir matting has been assessed at a lower rate and proper tax payable on the same was as unclassified item. The assessee disputed both the initiation of the aforesaid proceedings under section 21 of the said Act as well as the question that the said goods are liable to be taxed as unclassified item. The Sales Tax Officer, however, completed the assessment under section 21 of the said A....
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....it would have concluded them by making a specific provision and would not have treated the jute goods of all types as classified item. In ordinary parlance also jute goods implies and means all goods made of jute. I am afraid that in absence of any specified provision, mat, coir mat and foot mats made of jute could have been taken out of jute goods and held exigible to tax as unclassified items." The learned Standing Counsel sought to dispute the aforesaid findings of fact recorded by the Tribunal by relying upon the dictionary meaning of the word "coir" as well as the definition of the word "jute" as stated under section 4 of the Central Sales Tax Act. In Webster's III International Dictionary the word "coir" has been stated as under: ....
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....the second submission, it may be stated that since a copy of the assessment order passed under rule 41(7) of the U.P. Sales Tax Rules was not filed on behalf of the Commissioner of Sales Tax, I had called for the original assessment files for the assessment years 1975-76 and 1976-77 and they were produced before me at the time of hearing. A perusal of the said original assessment order dated 16th August, 1979 discloses that details of form No. 31 were filed before the Sales Tax Officer and the same were examined by him. The original records produced before me also contained counterfoils of the aforesaid original form No. 31. In form No. 31, there is a specific column which mentions description of goods and the quantity thereof along with ot....
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....at the present was a case of change of opinion. The learned Standing Counsel, appearing on behalf of the Commissioner of Sales Tax, has not disputed the legal position, that in case it is a case of change of opinion, no action under section 21 of the Act was maintainable. Let me now take stock of the authorities cited at the Bar. The learned Standing Counsel relied upon the case of Commissioner, Sales Tax v. Steel Engineering Corporation [1981] 48 STC 432 (All.); 1981 UPTC 70. In that case there was nothing on record to show that the Sales Tax Officer, while examining the original assessment, had examined the claim of the assessee, that the disputed items were declared goods with reference to the relevant provisions of law. As the said j....