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2013 (8) TMI 91 - ALLAHABAD HIGH COURTPurchase tax paid in the State of U.P. Reassessment - 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 - 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 - Following decision of Gaya Deen Kailash Chand v. State of U.P. & Ors. [2013 (3) TMI 425 - ALLAHABAD HIGH COURT] and Satnam Overceas (Export) v. State of Haryana [2002 (10) TMI 361 - SUPREME COURT OF INDIA] - Decided against assessee.
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