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TMI Blog1980 (2) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment was made under rule 41(5) of the U.P. Sales Tax Rules on 25th March, 1975. The turnover of pullovers, cardigans, etc., was taxed at 3 per cent. Subsequently it was found that the turnover of these goods was taxable at 6 per cent and hence proceedings were taken under section 21 of the Act. A notice was issued to the assessee as required and after affording an opportunity to him the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year or part thereof, has escaped assessment to tax or has been under-assessed or has been assessed to tax at a rate lower than that at which it is assessable under this Act, or any deductions or exemptions have been wrongly allowed in respect thereof, the assessing authority may, after issuing notice to the dealer and making such inquiry as it may consider necessary, assess or reassess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e woollen goods and not woollen hosiery as laid down in Ram Lal & Bros. v. Commissioner of Sales Tax1979 A.T.J. 41. Therefore, in respect of woollen cardigans and woollen pullovers tax was leviable at 6 per cent and not at 3 per cent. In other words, the out-turn of the assessee in respect of these commodities had been assessed to tax at a rate lower than that at which it is a assessable under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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