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TMI Blog2013 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Assessing Officer did not satisfactorily deal with the point whether such deductions are permissible or not within the meaning of Section 15(c) of the Central Sales Tax Act - Following decision of Gaya Deen Kailash Chand v. State of U.P. & Ors. [2013 (3) TMI 425 - ALLAHABAD HIGH COURT] and Satnam Overceas (Export) v. State of Haryana [2002 (10) TMI 361 - SUPREME COURT OF INDIA] - Decided against assessee. - Writ Tax No.-1466 of 2008 - - - Dated:- 10-7-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Krishna Agarwal For the Respondent : C. S. C. ORDER 1. We have heard Shri Krishna Agarwal, learned counsel for the petitioner. Shri C.B. Tripathi appears for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paddy out of which such rice was procured. It does not provide any reduction of tax under the Central Act by the tax on paddy under the State law out of which such rice was procured. The Court further held that proceedings under Section 21 of the Act were initiated without any material on the basis of which belief could be formed that there was escaped assessment. 5. Shri C.B. Tripathi appearing for the State respondents submits that this question was considered by this Court in subsequent decision dated 6th March, 2013 in Gaya Deen Kailash Chand v. State of U.P. Ors. connected with one other writ petition reported in 2013 NTN (Vol.51) 205 and in which this Court held that the position of law has been fairly well settled, for a long p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Authority dated 11th March, 2008, annexure-6 to the writ petition is also valid. There is one more aspect of the case yet. The purchase tax paid in the State of U.P. by the petitioner, as held in the case of Satnam Overceas (supra) and M/s Aryaverth Chawal Udyog (supra) cannot be adjusted against the central sales tax. The Assessing Officer has, thus, wrongly given adjustment of ₹ 1,22,245.00. Realizing the mistake, the Assessing Officer wants to correct it. Whether a writ court can prevent the Assessing Officer to correct the mistake when law envisages such correction under Section 21 of the Act. The answer is obviously 'No'. No writ can be issued to prohibit a person to correct a legal mistake. A writ jurisdiction is me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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