1998 (8) TMI 560

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....case relates to the assessment years 1989-90 and 1990-91. The assessee is a dealer in paddy and rice. The assessments for the years 1989-90 and 1990-91 were completed on July 13, 1990 and December 7, 1991 respectively. Later, the assessing officer was of the view that additional sales tax was chargeable, but that had escaped assessment and, therefore, he initiated the reassessment proceedings unde....