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TMI Blog2011 (3) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... mart cards and thereafter they were sent to Hyderabad. In the assessment year 2000-01, the assessment order under the U.P. Trade Tax Act, 1948 ( the Act ) was passed on February 27, 2003, in which time was granted to the assessee to submit form F. 2. The assessee submitted this form F and this was also accepted by the order dated July 4, 2003 and no tax was imposed. 3. In the meantime, a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of stock; It is change of opinion; and The approval dated March 20, 2007 and the notice dated March 22, 2007 are illegal. 8. The notice for reassessment has been issued on the ground that: The SIM cards and smart cards that were transferred were identified to be sold to different companies; This was Central sales, covered under the Central Sales Tax Act, 1956 (the Central Act) on wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r it is merely a stock transfer or not is to be decided after considering the evidence. In view of this, there is no illegality in granting the approval or issuing the notice. 11. In this writ petition an interim order was passed on April 24, 2007, granting liberty to the assessing officer to pass the order, however it was mentioned that order will not be served on the petitioner. It is not cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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