1989 (7) TMI 328

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..... f the U.P. Sales Tax Act, 1948, for reassessment or under rule 41(5) or under rule 41(7) of the Rules framed under the Act at the stage of provisional and final assessment. In some cases over assessments have been made; therefore, validity of assessment orders and recovery have been challenged. Dispute is if galvanised steel tubes and pipes are taxable as unclassified item under the U.P. Sales T .....

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..... t only beyond his powers as are visualised in sub-rule (2) of rule 4 of the U.P. Sales Tax Rules but was guilty of impropriety in issuing two circulars directing assessing authorities to assess the turnover of galvanised pipes as unclassified item even though this Court held otherwise. It was tantamount to issuing directions to subordinate authorities not to follow the law as declared by this Cour .....

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..... he result all the petitions succeed and are allowed. Notices issued either for reassessment or provisional or final assessment treating galvanised pipes as unclassified item are quashed. Similarly assessment orders and recoveries in pursuance thereof to the extent they relate to galvanised pipes assessed as unclassified item, are quashed. In other matters such as where proceedings are pending .....

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