1989 (7) TMI 328

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.... tubes approached this Court by way of these petitions either against notices issued under section 21 of the U.P. Sales Tax Act, 1948, for reassessment or under rule 41(5) or under rule 41(7) of the Rules framed under the Act at the stage of provisional and final assessment. In some cases over assessments have been made; therefore, validity of assessment orders and recovery have been challenged. ....

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....fore parting with these petitions, we are constrained to observe that the Sales Tax Commissioner, acted not only beyond his powers as are visualised in sub-rule (2) of rule 4 of the U.P. Sales Tax Rules but was guilty of impropriety in issuing two circulars directing assessing authorities to assess the turnover of galvanised pipes as unclassified item even though this Court held otherwise. It was ....

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....cessity to examine its validity does not survive. And in view of affidavit the notice is discharged. In the result all the petitions succeed and are allowed. Notices issued either for reassessment or provisional or final assessment treating galvanised pipes as unclassified item are quashed. Similarly assessment orders and recoveries in pursuance thereof to the extent they relate to galvanised p....