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2019 (12) TMI 881 - HC - VAT and Sales TaxReassessment - Alleged escapement of turnover - polyster, cotton blended yarn - violation of condition of the Notification in G.O.Ms.No.111, Commercial Taxes and Religious Endowments, dated 7th April 1998 - consignment/branch transfers of the goods - change of opinion - HELD THAT:- In view of the terms employed in the said Notification dated 7th April 1998, examining the facts of the Assessee itself, the Assessing Authority himself had applied the reduced rate of 2% of the sale of the stable fibres yarn on the Assessee in terms of the said Notification and the said issue stood concluded by the Clarification issued by the learned Commissioner under Section 28-A of the Act on 21.10.1999. Therefore, it was not open to the Assessing Authority to invoke his reassessment powers conferred under Section 16(1) of the Act on the same set of facts. Admittedly, there were no different facts available before the Assessing Authority and the same consignment transfer of cotton yarn to the extent of ₹ 1,56,23,382.32 was sought to be made the basis for impugned reassessment proceedings under Section 16(1) of the Act, whereas the said facts had already been considered by the earlier Assessing Authority for the very same period on the basis of a binding order passed by the Commissioner under Section 28-A of the Act on 21.10.1999 - The impugned reassessment notice, sitting over the view of Commissioner is nothing but judicial and hierarchical indiscipline on the part of Assessing Authority and misuse of such powers. The impugned reassessment notice does not refer to the binding order of the Commissioner under Section 28-A of the Act at all. The impugned reassessment notice under Section 16(1) of the Act by the learned Assessing Authority on 06.06.2001 is based on a mere change of opinion and without any other reason whatsoever and the same is not permissible under Section 16(1) of the Act - Petition allowed.
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