1969 (9) TMI 100

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..... filed a return under the U.P. Sales Tax Act of its turnover of such yarn but claimed that it was exempt from sales tax. The petitioner did not deposit any tax in respect of the turnover. The Sales Tax Officer served a notice on the petitioner calling upon it to show cause why an assessment should not be made under rule 41(3) of the U.P. Sales Tax Rules on account of the failure of the petitioner .....

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..... e Sales Tax Officer to make an assessment order under rule 41(3) in respect of those sales. Rule 41(3) empowers the Sales Tax Officer to make an assessment either when no return has been submitted or if the return is submitted without payment of tax. The latter case arises only when tax is payable on the turnover disclosed in the return and the assessee does not claim that the turnover is exempt f .....

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