1998 (12) TMI 600

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....essee has claimed that chicory roots dealt in by the petitioner are exempt from tax generally being covered under either entry 8 or 23 of Schedule I appended to the Act and no tax whether under the State Act or the Central Act is payable on the sales made by the petitioner. The Tribunal in its order relating to calendar year 1973 has held in favour of the petitioner on September 29, 1976. It appears that in view of this position, the assessment for period then pending and subsequent thereto did not take place. 3.. The Commissioner, in exercise of his power under section 42 read with rule 37A of the Gujarat Sales Tax Act, issued show-cause notice for extending the period of completing assessment for the period from calendar years 1976 to 19....

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....s Tax Officer (I) [1997] 104 STC 143. That was a case in which, shorn of details, the reasons which the Commissioner was required to put in writing under the terms of rule 37-A for staying the assessments which were in progress stated, ".........................since some more time will be taken and the assessment proceedings are not likely to be completed within the prescribed time.................................it is considered proper to stay the assessment..................................". While the reason was accepted to be valid by the Gujarat High Court when the same was challenged, on appeal, reversing the decision of the Gujarat High Court in Pag Precision Bearing Limited v. Sales Tax Officer [1993] 90 STC 294, the Supreme Court....