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2014 (7) TMI 534 - ALLAHABAD HIGH COURTValidity of re opening of assessment - Tax on broken glass - Authorities held that assessee should be referred as manufacturer and liable to tax - Therefore, authorities reopened assessment - Held that:- A bare perusal of the impugned 11 order would show that it is based on hypothesis that broken glass in huge quantity cannot be found out except from filling factories. This approach is wholly conjectural and is not based upon any material - the petitioner is a trader and is not a manufacturer actual or deemed and his case that he has purchased the broken glass from Kabaries, has not been disputed either in the original assessment proceedings or in the reasons recorded in the impugned order - reasons recorded in the impugned order are not sufficient to form an opinion that the turnover of the peti tioner has escaped assessment. It is based on conjecture and surmises. The sanction granted by the impugned order to reopen the assessment cannot be allowed to stand. - Decided in favour of assessee.
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