1987 (2) TMI 499

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.... 28th June, 1986. The assessee, a registered dealer, carrying on business in certified seeds, claimed exemption in respect of the turnover of certified seeds. The exemption was allowed by the assessing officer for these years. Thereafter, the assessing officer initiated proceedings under section 21 of the U.P. Sales Tax Act, 1948, that the exemption on the turnover of seeds was wrongly allowed. H....

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....tion was wrongly allowed by the Assistant Commissioner (Judicial). The common ground in these three revisions of the assessee is that the Tribunal failed to consider the preliminary objection that the assessing officer had no jurisdiction to initiate proceedings under section 21 of the Act. The argument of the Revenue is that no such question has been formulated in any revision, nor was it canvass....