9911796707
TMI Blog1979 (9) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-69, the order dated 27th March, 1973, was passed under section 9(3) of the Central Sales Tax Act. On 28th March, 1973, notice under section 21 was issued and assessment order was passed on 28th March, 1974. Against this order the assessee filed an appeal, which was allowed on 13th September, 1974, and the case was remanded to the assessing authority with direction that the assessment order shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore see whether the transactions in question were inter-State sales or transfers to the depots." He however dismissed the revision. The assessee filed an application under section 11(1) of the U.P. Sales Tax Act, as it stood before amendment and raised a number of questions but before the application could be heard the law was amended and the reference application was sent to this Court f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egional Assistant Commissioner of Sales Tax[1963] 14 S.T.C. 976 (S.C.)., it has been held: "that a turnover cannot, however, be said to escape assessment if proceedings in respect of the first assessment are pending and no final order of assessment is made thereon." This decision of the Supreme Court was followed by a Division Bench in Sales Tax Officer v. Firm Ram Dass1973 U.P.T.C. 20. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, this revision succeeds and is allowed. The order passed by the Additional Judge (Revisions) is set aside. The question of law raised by the assessee is decided in its favour by saying that once proceedings in original assessment have been remanded the proceedings under section 21 could not go on. The assessee shall be entitled to its cost which is assessed at Rs. 300. The fee of the standing co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
