TaxTMI 
TaxTMI 
2014 (5) TMI 304
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....it, order or direction in the nature of certiorari quashing the impugned notices dated 18.3.2005 and 23.3.2005 (Annexure VIII and IX to this petition) issued by the Deputy Commissioner (Assessment) II, Trade Tax, Moradabad, for the assessment year 1998-99 (U.P.); (ii) issue a writ order or direction in the nature of prohibition restraining respondent no.3 from proceeding any further with the re-assessment in pursuance of the impugned notice." It is submitted by learned counsel for the petitioner that for the assessment year 1998-99 the assessing authority imposed tax on the sale of miscellaneous scrap of Rs.23,99,223/- as old and discarded material at 5%. An audit objection was reported in respect of assessment years 1998-99; 1999-00 ....
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....e outward freight, advertisement charges and sales promotion. In so far as the applicability of the rate of tax on the waste apart from waste broken glass; waste scrap and rejected PP Seals, the Division Bench in its judgment dated 15th April, 2010 in M/s Radico Khaitan Limited, Bareilly Road, Rampur v. State of U.P. & Ors., 2010 NTN (Vol.42) 240 held in paras 3, 5 and 14 as follows:- "3. The petitioner is a registered dealer under the U.P. Trade Tax Act as well as under the Central Sales Tax Act. Apart from the sales of manufacturing goods, the petitioner had also sold waste Polyfilm, waste broken glass, waste scraps and rejected PP Seals etc. which had been damaged in the course of transit, loading, unloading, etc. In the assessment ye....
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....ction 21 (2) of the Act to the petitioner for the assessment years 1999-2000 and 2000-2001 both under the U.P. Trade Tax Act and under the Central Sales Tax Act to provide opportunity before granting approval. The petitioner filed reply and thereafter on a consideration of the reply and the proposal, the Additional Commissioner, Grade-1, Trade Tax, Moradabad Zone, Moradabad had granted the approval under the proviso to Section 21 (2) of the Act vide order dated 21.3.2006. Thereafter, the assessing authority issued notices under Section 21 of the Act on 22.3.2006 for the assessment years 1999-2000 and 2000-2001 both under the U.P. Trade Tax Act and under the Central Sales Tax Act. Under the U.P. Trade Tax Act for both the aforesaid years, th....
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....ded, unserviceable or obsolete machinery, stores or vehicles including waste products except cinder, coal ash and such items as are included in any other notification issued under the Act." It is disputed question whether the aforesaid items are covered under the said entry or not. Once the assessing authority in the original assessment order has considered the question of levy of tax on the same existing material the view of the assessing authority to re-open the proceeding that such goods are liable to tax as an unclassified items is only on account of change of opinion." Shri S.P. Kesarwani appearing for the State would submit that in the matters of tax each assessment year has to be treated as separate and that the principles of resj....
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....e items described as above. The only question, which was required to be considered by the Addl. Commissioner was applicability of wrong rate of tax and which would not fall within the meaning of expression change of opinion on which reassessment cannot be made. After hearing learned counsel for the parties, we are of the opinion that between the same parties, the question whether the assessing authority had correctly applied rate of tax at 5% on the same items, was subject matter of consideration both in the assessment years 1999-00 and 2000-01, which was to decide earlier and in respect of assessment year 1998-99. For the arguments sake, even if we accept that the audit report is not the basis of reopening assessment, the reasoning o....