TMI Blog1977 (1) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... have impugned two notices issued under section 22 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as the Act), calling upon the petitioners to show cause why the orders of assessment of the petitioners to sales tax for the years 1969-70 and 1970-71 should not be rectified. In the original assessments for the aforesaid two years the Sales Tax Officer had treated certain transactions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se transactions did not amount to works contract, but amounted to sales and hence were liable to sales tax. The aforesaid decision of this court has been reported in Commissioner of Sales Tax, U.P. v. Ram Singh Sons Engineering Works[1975] 36 S.T.C. 10; 1975 U.P.T.C. 133. In the impugned show cause notices the Sales Tax Officer has referred to the aforesaid decision of this court as furnishing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s[1975] 36 S.T.C. 10; 1975 U.P.T.C. 133. proceeded upon the terms and conditions of the relevant contracts in that case and that the terms and conditions of the contracts relevant for the present petitions are entirely different. Sri Agarwal has taken us through the terms of the contracts as set out in the earlier decision of this court. From a perusal of the earlier decision of this court, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r case relating to the same parties. In Narain Chemical Industries v. Sales Tax Officer, Moradabad1970 U.P.T.C. 605., a Division Bench of this Court held that where the Sales Tax Officer has levied sales tax on sale of certain commodity at a rate which (the rate) was patently erroneous in view of a subsequent decision of the High Court, such mistake in the order of the Sales Tax Officer would be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons, we are unable to accept the contention of Sri Agarwal that the impugned notices are without jurisdiction and that the Sales Tax Officer had no power to initiate rectification proceedings. But nothing said by us herein should be understood by the Sales Tax Officer as expressing any opinion on the questions that arise for determination before him in the proposed rectification proceedings. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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