2010 (11) TMI 884

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....ing for the assessment years 1998-99 to 2000-01. The facts The assessment order for the year 1998-99 under the U.P. Trade Tax Act, 1948 ("the Act") was passed on March 24, 2001. In the order, the burnt coal/coal ash was charged at the rate of four per cent. Subsequently, a survey was conducted on January 9, 2002 and it was found that the calorific value of burnt coal/coal ash ranges from ....

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....pinning & Weaving Mills [2008] 11 VST 259 (All); [2004] 25 NTN 958 (All) and has treated it as unclassified item and not coal liable to be taxed at 10 per cent instead of four per cent. Respondent 2 issued show-cause notice to the petitioner on January 19, 2005 under section 21(2) of the Act. Hence the present writ petition. The writ petition was entertained and interim order was granted on ....

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....unsel for the respondents. The decision Assessment years 1999-2000 and 2000-01 The assessment orders for the years 1998-99 to 2000-01 are on record of the writ petition. The assessment orders for the years 1999-2000 and 2000-01 reveal that the assessing officer has considered the nature of the burnt coal/ coal ash and also its calorific value and after considering it held it to be in the ....

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....is it cannot be said that there was any change of opinion or no material to issue notice. There is no illegality in the approval of respondent No. 2 dated March 22, 2005 for the assessment year 1998-99. The proceeding, if any, taken in pursuance of the same for this assessment year is valid. The petitioner may if he is so advised participate in the reassessment proceeding and in case any assess....