2018 (3) TMI 978

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....Tax Act and Central Sales Tax Act. The assessments of the petitioner under the said statutes for the year 2002-'03 were initially completed by the competent authority treating the inter-state sales turnover of rubber sheets declared by the petitioner at their branch at Karike in the State of Karnataka as purchases effected in the State for levy of tax holding that the rubber sheets involved in the said transactions are those smuggled from the State. The petitioner though challenged the said assessment orders in appeal, the appellate authority affirmed the assessments. However, the Appellate Tribunal allowed the further appeals preferred by the petitioner challenging the orders of the appellate authority and remitted the matter for fresh con....

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....ssing authority on various occasions thereafter and all along the petitioner was contending that the directions issued by this Court in terms of Ext.P8 judgment have not been complied with by the assessing authority. Exts.P1 and P2 are the latest among the notices issued by the assessing authority for the said purpose and the said notices are under challenge in the writ petition. 4. Heard the learned counsel for the petitioner as also the learned Government Pleader. 5. In essence, the challenge against Exts.P1 and P2 notices is on the ground that the same are issued without complying with the directions issued by the Appellate Tribunal in Ext.P3 order and this Court in Ext.P8 judgment. As noted above, additions were made to the turnov....