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2010 (3) TMI 1012 - HC - VAT and Sales TaxWhether the petitioner is engaged in the sale of anhydrous ammonia in liquid form which is a chemical and, therefore it was rightly assessed to tax at the rate of 10 per cent? Held that:- neither the notification dated January 29, 2001 is a fresh material nor it had escaped consideration at the time of assessment. The assessment was made on proper application of mind and therefore, notice of reassessment is nothing but an abuse of the process based on "change of opinion" which is not legally permissible. The impugned sanction granted under section 21(2) of the Act is therefore apparently not for the reason that the assessing authority has reason to believe that the turnover of the petitioner was wrongly assessed at a lower rate. Accordingly, the impugned order as well as the notice for reassessment cannot be sustained in law. We therefore direct for issuing a writ of certiorari quashing the sanction order dated August 4, 2006 (annexure 10 to the writ petition) and the notice dated August 17, 2006 (annexure 11 to the writ petition).
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