2013 (8) TMI 91

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....wal For the Respondent : C. S. C. ORDER 1. We have heard Shri Krishna Agarwal, learned counsel for the petitioner. Shri C.B. Tripathi appears for the State respondents. 2. The petitioners have challenged the notice for reassessment under Section 21 (2) of the U.P. Trade Tax Act issued by the Addl. Commissioner, Grade-1, Commercial Tax, Gorakhpur Zone dated 30.6.2008 and all subsequent ....

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....ice under Section 21 (2) was issued, by exercising powers on the change of mind, which is not permissible for initiating proceedings under Section 21 of the Act. 4. The petitioner has relied on M/s Aryaverth Chawal Udyog & Ors. v. State of U.P. & Ors., 2008 UPTC 881 in which this Court has held that Section 15 (c) of the Central Sales Tax Act provides reduction of tax leviable on the turnover o....

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.... a long period of time and that judgment of the Supreme Court in Satnam Overceas (Export) v. State of Haryana, (2002) 21 NTN DX 811, clearly held that the purchase tax paid in the State of U.P. cannot be adjusted against the central sales tax. 6. In Gaya Deen Kailash Chand (Supra) it was held that the restrictions and conditions in regard to sale or purchase of declared goods within the State u....

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....power under Section 21(2) of the Act in granting the impugned permission permitting the Assessing Officer to initiate the proceeding for reassessment by the order dated 22.02.2008 as contained in annexure-4 of the writ petition. The consequent notice for reassessment under Section 21(2) given by the Assessing Authority dated 11th March, 2008, annexure-6 to the writ petition is also valid. There....