9911796707
TMI Blog1990 (1) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... to be heard with Letters Patent Appeal No. 1091 of 1984 which has been disposed of by a separate order* of today. 2.. The challenge in this writ petition is to the order, (copy annexure P. 5) dated August 13, 1988, passed by the Assistant Excise and Taxation Commissioner (Inspection), Ferozepur, exercising the powers of the Commissioner, under section 21(1) of the Punjab General Sales Tax Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court on February 10, 1983, vide judgment* (copy annexure P.3) wherein it was held: "So, there was no definite information before the Assessing Authority, which may induce the belief that the turnover of the petitionerfirm had been under-assessed. The notices are illegal and without jurisdiction." In view of that finding, the other contentions raised on behalf of the petitioner therein were n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Limited v. Excise and Taxation Commissioner, Punjab [1986] 61 STC 374 (Civil Writ Petition No. 1972 of 1983, decided on September 14, 1984), respondent No. 2, came to the conclusion that the rice bran oil sold by the assessee was not edible oil and as such, the interState sales of rice bran oil with effect from January 11, 1979, were leviable to tax at the rate of 4 per cent, especially when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as a matter of fact, this is an indirect method of avoiding that order without challenging the same in any appeal, etc., which could have been filed on behalf of the Assessing Authority. 4.. After hearing the learned counsel for the parties, we find merit in this contention. Admittedly, earlier, the notices issued by the Assessing Authority for reassessment of the petitioner-firm relating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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