2000 (2) TMI 801

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.... entry in the Act, it is to be taxed as an unclassified item at the rate of 5 per cent. 2.. Assessment years involved are 1985-86, 1986-87 and 1988-89. While impugned assessments under the first two assessment years were completed under section 19 of the Act, for the assessment year 1988-89, it was completed under section 17 of the Act. 3.. Factual position, as highlighted by the parties, is as follows: Assessee is the second seller of soda makers. For the first two assessment years, original assessment was completed on October 20, 1986 and July 21, 1988 respectively, treating soda maker as an article falling under item 156 of the First Schedule to the Act. Subsequently, assessments were reopened under section 19 of the Act. It was....

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....ed by the Government. In the notice issued to the assessee and also in the records, there is nothing to show that Government order dated April 16, 1988 was the basis for initiation of the proceedings. In any event, for the assessment year 1988-89, original assessment has been done. Merely because the first appellate authority has referred to the Government order as an additional to justify his conclusion, that is not sufficient to hold that the basis for reopening was the Government order dated April 16, 1988. 6.. There is no dispute to the position that section 59A of the Act has been held to be unconstitutional and violative of article 14 of the Constitution. Therefore, the taxing authorities were not bound by the said order. Clarifica....