2000 (1) TMI 937

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessment year 1973-74 was passed on March 28, 1978. The assessee aggrieved by the order filed first appeal which was allowed on September 2, 1981. Department felt aggrieved and filed second appeal before the Tribunal which was dismissed on August 17, 1988. Simultaneously, while passing the assessment order the assessing authority issued notice under section 21 on March 28, 1978 itself and the as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l submits that the assessee had claimed exempt from payment of tax in respect of certain purchases but on subsequent verification it was found that some of the purchases were taxable and the assessing authority rightly initiated proceedings under section 21. 4.. From perusal of the order of the assessing authority it transpires that the list of the various declarations submitted by the assessee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urable Supreme Court in M/s. Kundal Lal Srikishan v. Commissioner of Sales Tax, U.P. [1987] 65 STC 62; 1987 UPTC 404. It may, however, be pointed out that the above situation may arise only when a valid notice is issued. If the notice itself is invalid and not in accordance with law such a notice will not wipe out the original assessment order. Besides this the Sales Tax Act has been amended and e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X