9911796707
TMI Blog1996 (3) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... its order in T.A. Nos. 672, 673 and 674 of 1987 dated January 31, 1990 as modified by this Court by an order dated December 7, 1994 in T.R.C. Nos. 260, 263 and 264 of 1990 and W.P. Nos. 16685, 16686 and 16687 of 1994. The petitioner contends that the said order of this Court dated December 7, 1994 was not complied with in making the impugned assessment orders. The petitioner submits that though in respect of the transactions in question the Tribunal in its order dated January 31, 1990 required the assessing authority to inquire as to whether they are inter-State sales or intra-State sales, this Court in its order dated December 7, 1994 set aside that direction observing that the learned Government Pleader himself fairly conceded that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd on the basis of the show cause notice issued earlier, I had passed assessment orders." We find that there is absolutely no warrant whatsoever for the said understanding of the respondent. In the first place, the order of the Tribunal dated January 31, 1990 is clear and unambiguous in this regard. It categorically states that the revised assessment order dated March 28, 1984 and Appellate Deputy Commissioner's order dated October 28, 1985 were set aside and that the matters were remanded to the Commercial Tax Officer "to decide only the following questions (emphasis* applied) and then make final assessment in regard to these turnovers". One of the questions was as to whether the transactions were interState sales. It was in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the first appellate authority in the first instance, i.e., on July 14, 1983 which have become final have to be upheld between the parties." We fail to see how the respondent could have missed this. In fact, the order of this Court dated December 7, 1994 is very specific about the matters in respect of which show cause notice should be given by the respondent. This Court directed the Commercial Tax Officer, Nacharam, Hyderabad, as follows: "The Commercial Tax Officer-respondent No. 2 is directed to issue show cause notice to the petitioner giving a period of two weeks from the date of service of notice to file their explanation with regard to the discrepancies in the amount and also objections as to why the excise duty paid by Bombay p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
