1994 (11) TMI 410

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....ax Act, 1949, dated May 8, 1981, issued by respondent No. 2 for the assessment years 1977-78 and 1978-79 (annexures "5" and "6 " to the writ petition). The petitioner has challenged the notice mainly on the ground that though the notice states the turnover of sales has escaped the assessment but the respondent-authority has neither disclosed that in the said order, nor subsequently, in spite of....

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....the point of sale by the manufacturer or importer. In pursuance to the same the assessing authority after inspecting the account books of the petitioner assessed the petitioner and imposed the tax on the petitioner at the rate of 7 per cent on the turnover of dry cell batteries plus. 1 per cent as surcharge. The contention is, there is no question of any turnover of the assessee having escaped ....

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....as been assessed to tax at a lower rate than it should have been. The counter-affidavit does not take stand that any turnover of sale has escaped assessment. This is contrary to the impugned notice. The impugned notice also does not disclose which part of the sale has escaped assessment. In spite of the aforesaid two applications filed by the petitioner, the respondent-authority has also not commu....