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2013 (3) TMI 425 - ALLAHABAD HIGH COURTReassessment - Adjustment of tax paid on purchase of paddy - it was contended that the authorities below was not justified in initiating the proceedings under Section 21 of the Act, even if there is an escapement of turnover. The authorities should have invoked jurisdiction under Section 10-B of U.P. Trade Tax Act i.e. revisional jurisdiction of the Act. The counsel of petitioner through the decision of [M/s Aryaverth Chawal Udyog & others versus State of U.P2008 (5) TMI 602 - ALLAHABAD HIGH COURT] submitted that the Commissioner of Trade Tax has exceeded in its jurisdiction. Held that:- It is a case where the Assessing Authority has wrongly allowed deduction of tax paid on purchase of paddy while computing the payment of sales tax liability of central sales tax. The assessment order would show 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. Section 21(2) under which the permission has been granted for opening of the assessment, provides that permission can be granted even in the case where there is change of opinion. In M/s S.K. Traders, Modi Nagar, Ghaziabad versus Additional Commissioner Grade-I, Trade Tax, Zone Ghaziabad and another,[2007 (7) TMI 573 - ALLAHABAD HIGH COURT] it has been held that the change of opinion may arise even if some material has been brought on record after assessment has been completed or it may be because of result of lack of care or inadvertence on the part of the Assessing Officer. - Decided in favor of revenue.
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