1990 (1) TMI 269

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....the Court was delivered by J.V. GUPTA, AG. C.J.-At the time of the motion hearing, this writ petition was directed to be heard with Letters Patent Appeal No. 1091 of 1984 which has been disposed of by a separate order* of today. 2.. The challenge in this writ petition is to the order, (copy annexure P. 5) dated August 13, 1988, passed by the Assistant Excise and Taxation Commissioner (Inspec....

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.... commerce pertaining to the years 1978-79, 1979-80 and 1980-81, respectively. The said writ petition was allowed by this Court on February 10, 1983, vide judgment* (copy annexure P.3) wherein it was held: "So, there was no definite information before the Assessing Authority, which may induce the belief that the turnover of the petitionerfirm had been under-assessed. The notices are illegal and ....

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....is did not find favour with the Assessing Authority and relying upon the judgment of this Court in Chhatar Extractions Pvt. Limited v. Excise and Taxation Commissioner, Punjab [1986] 61 STC 374 (Civil Writ Petition No. 1972 of 1983, decided on September 14, 1984), respondent No. 2, came to the conclusion that the rice bran oil sold by the assessee was not edible oil and as such, the interState sal....

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.... is wrong and illegal and without jurisdiction. The learned *Reported in [1983] 54 STC 207 (P&H). counsel further submitted that as a matter of fact, this is an indirect method of avoiding that order without challenging the same in any appeal, etc., which could have been filed on behalf of the Assessing Authority. 4.. After hearing the learned counsel for the parties, we find merit in this cont....