9911796707
TMI Blog2009 (2) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... is writ under article 226/227 of the Constitution of India, the petitioner seeks to challenge the revisionary order dated November 18, 2002 passed by Additional Commissioner, Commercial Tax, Indore in Revision No. 13/02/Ujjain/Entry Tax (annexure C), which in turn arises out of assessment order dated October 19, 2001 passed by the Assistant Commissioner, Commercial Tax (Assessing officer) in case No. 10/99) (annexure B). The petitioner is engaged in the business of manufacture and sale of cement. The petitioner is registered as a dealer under the provisions of the M.P. General Sales Tax Act, 1958 (since repealed and replaced by Commercial Tax Act) and is assessed to State sales tax, Central sales tax and entry tax as per provisions of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment only on the basis of one general circular dated August 11, 1993 issued by State (Mining Department) in relation to consumption of limestone in manufacture of cement, which has no application to the case of petitioner. In other words, the submission was that the circular dated August 11, 1993 had no application to the case of petitioner in any manner nor it could be made basis for making assessment under sales tax laws or/and entry tax in relation to cement/limestone. In the second place, he contended that when admittedly the legality of the said circular is under challenge before the High Court in writ petitions then in such event, such circular should not have been made basis till its legality had been upheld in court of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court for deciding afresh the issue raised in the writ petitions and the same is pending for final determination in High Court. It is also not in dispute that the assessment in question was made by assessing officer essentially on the basis of the circular dated August 11, 1993, without first deciding as to whether, how and in what circumstances, the said circular dated August 11, 1993, has application to the case of petitioner and if so, how and on what basis, it is applicable so far as sales tax and entry tax cases are concerned. In our considered opinion, therefore, the proper course in the light of facts emerging from the record of the case would be to direct the assessing officer to make assessment in question on the basis of materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any other material on which the petitioner has placed reliance then in such event, the assessing officer shall be at liberty to proceed accordingly in accordance with law. 3.. No sooner the decision is rendered in the matter of circular dated August 11, 1993 by the High Court in pending cases filed by several parties including petitioner then in such eventually, the assessing officer shall be at liberty to take recourse to the provisions of section 29 of the Act for reopening of the assessment already made pursuant to this order for passing fresh assessment orders in the light of the decision so rendered if occasion so arises. 4.. The assessing officer shall complete the assessment proceedings as directed within six months from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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