9911796707
TMI Blog1986 (2) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... red dealer, deals in grains, tilhan rice, mahuwa flowers, etc. For the year 1981-82 the petitioner claimed exemption of tax in the return re. mahuwa flowers, as it was exempted from sales tax vide notification dated 7th September, 1981. This was allowed by the Sales Tax Officer, Sector 3, Gorakhpur, respondent. The petitioner, however, appealed to the Appellate Commissioner, on other matters, including the enhanced turnover assessed by the respondent-Sales Tax Officer. The petitioner has stated that the appeal was allowed and the respondent was directed to decide the matters in appeal afresh keeping in view the observations made in the appellate order. The petitioner further states that by a notification dated 31st January, 1976, sale of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard learned counsel for the parties. We find the following facts to be beyond dispute. The Sales Tax Officer gave benefit of the notification dated 7th September, 1981, to the petitioner in the matter of sale of mahuwa flowers and held the same to be exempted from sales tax. There was no appeal against this part of the order. There is nothing in the appellate order indicating that this part was also challenged or set aside. Admittedly, the appeal pertained to the question of turnover and exclusion of some evidence, re. books of accounts. This part of the order of the Sales Tax Officer was set aside, and the case sent back to the Sales Tax Officer with certain observations for a fresh assessment. The show cause notice dated 30th April, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it did not challenge the order granting exemption. That order became final. Consequently, it was not within the competence of the Sales Tax Officer to re-adjudicate on the matter upon remand. In this case the order of remand neither gives any direction nor any observation regarding the taxability of mahuwa flowers with effect from 7th September, 1981, to 31st March, 1982. Hence, it could not be a subject-matter of a show cause notice to the petitioner for the assessment year in question. It is thus apparent from the above that the Sales Tax Officer had no jurisdiction to issue a show cause notice to the petitioner in the present case on the two grounds taken in the notice dated 30th April, 1985, annexure 5 to the writ petition. Since th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
