2005 (4) TMI 550

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....s of the case, the Tribunal was justified in setting aside the reassessment order dated December 19, 1990 passed under section 19(1) of the M.P. General Sales Tax Act, 1958 holding that the order of reassessment was in fact review and revision of original orders as no sales tax had been imposed on iron hoops in the first assessment orders?" 2.. The facts in so far as they are relevant for answering the question need to be taken note of from the statement of case drawn by the Tribunal infra. 3.. The assessee is engaged in the business of ginning and pressing of cotton bales. They are also engaged in sale and purchase of cotton bales. 4.. By order dated October 31, 1988 (annexure B), the assessee was assessed by the assessing authority. On....

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....of Sales Tax and in favour of the assessee. 9.. Section 19(1) of the Act which alone is relevant for the purpose of answering the question reads as under: "Section 19(1). Assessment of turnover escaping assessment.-- Where an assessment has been made under the Act or any Act repealed by section 52 and if for any reason any sale or purchase of goods chargeable to tax under this Act or any Act repealed by section 52 during any period has been under-assessed or has escaped assessment or assessed at a lower rate or any deduction has been wrongly made therefrom, the Commissioner may, at any time within five calendar years from the date of order of assessment, after giving the dealer a reasonable opportunity of being heard and after making such....