1987 (2) TMI 499

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..... usiness in certified seeds, claimed exemption in respect of the turnover of certified seeds. The exemption was allowed by the assessing officer for these years. Thereafter, the assessing officer initiated proceedings under section 21 of the U.P. Sales Tax Act, 1948, that the exemption on the turnover of seeds was wrongly allowed. He, therefore, assessed the turnover of the seeds, said to be certif .....

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..... l). The common ground in these three revisions of the assessee is that the Tribunal failed to consider the preliminary objection that the assessing officer had no jurisdiction to initiate proceedings under section 21 of the Act. The argument of the Revenue is that no such question has been formulated in any revision, nor was it canvassed by the assessee before the Tribunal. I do not see much force .....

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..... s, I have no option but to remit the case back to the Tribunal for giving a decision on the preliminary objection of the assessee whether or not the proceedings under section 21 were rightly initiated by the assessing officer. In the result, all these three revisions are allowed. The Tribunal's combined order dated 28th June, 1986 is set aside and the cases are sent back to the Tribunal with a d .....

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