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2015 (10) TMI 1108 - HC - VAT and Sales TaxLevy of tax - Escape of certain items from assessment of tax - Held that:- In the earlier and subsequent Assessment Years, after due discussion on the issues, which is foundation of the impugned authorisation order and the notices; the Assessing Authority, the Additional Commissioner and the Tribunal have themselves accepted the explanation of the petitioners and held that the chemical formula in question cannot be applied as a matter of rule, but, production of zinc oxide would depend upon the quality of raw material. In view of these facts, the very foundation for initiation of proceedings under Section 21 of the Act by the Assessing Authority for the Assessment Years in question becomes non-existent - there was no relevant material before the Assessing Authority giving rise to prima facie inference that some turnover of the petitioners has escaped assessment to tax. Consequently, the impugned authorisation orders as well as notices under Section 21 of the Act issued by the Assessing Authority are without jurisdiction and, therefore, deserve to be quashed. - Decided in favour of assessee.
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