9911796707
TMI Blog1990 (1) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the assessee was rejected and best judgment assessment was passed. Assessee feeling aggrieved against the order passed by the assessing authority filed first appeal under section 9 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "the Act") before the Assistant Commissioner (Judicial), Sales Tax, which was allowed in part. Revenue feeling aggrieved against the order of the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the Tribunal and the Tribunal by the impugned order dated 4th April, 1987, dismissed the appeal. Assessee feeling aggrieved against the said order has come to this Court in the instant revision under section 11 of the Act. I have heard Sri Prakash Krishna, learned counsel appearing for the assessee and Sri Vishnu Sahai, learned Standing Counsel appearing for the Revenue. Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 UPTC 323. He contended that the Sales Tax Officer in his earlier assessment order levied tax on the sale of cashmilon at the rate of 2 per cent and if the department was aggrieved by the rate of tax of cashmilon it was open to the department to have challenged the same in the first appeal but it was never challenged. Not only this, in the second appeal, filed by the department before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point in second appeal before the Tribunal and it was held in that case that since the view taken by the Assistant Commissioner (Judicial), Sales Tax, was endorsed by the Tribunal in second appeal, it was not open to the Assistant Commissioner (Judicial), Sales Tax, to have rectified his order. On this analogy it has been contended that since the rate of tax was not challenged by the Revenue, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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