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2009 (2) TMI 770 - MADHYA PRADESH HIGH COURTWhether the assessing authority was justified in making an assessment in question solely on the basis of one circular dated August 11, 1993 issued by State (Mining Department) in relation to use of limestone in particular proportion (1-6) in manufacture of cement regardless of case of petitioner? Held that:- 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 material/documents/ account books relied on by the petitioner for the period in question independent of the circular dated August 11, 1993 and depending upon the final outcome of the cases pending in High Court in relation to circular dated August 11, 1993 and reopen the assessment made by taking recourse to the provisions of section 29 of the Commercial Tax Act. In fact, section 29 in such eventuality is attracted once the decision is rendered in relation to circular. Such course would not cause prejudice to any party and at the same time would safeguard the rights of the parties. It will be in accordance with the scheme of section 29 ibid also. We, therefore, allow these writs and while setting aside of the impugned orders, remand the case to assessing officer (R 2) for making fresh assessment.
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