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2022 (4) TMI 512 - HC - VAT and Sales TaxInitiation of re-assessment proceeding on the basis of subsequent judgement - Classification of goods - Kaththa - exclusion of Gambier from the category of item kaththa, when the item Kaththa is not defined under U.P. Trade Tax Act, 1948 - Gambier (Uncaria Gambier) is known as WHITE KATHTHA or not - division of kaththa into two groups that is BLACK KATHTHA and second the WHITE KATHTHA, or not - Whether if any item under Section 59 of U.P. VAT ACT, 2008 declared it as unclassified, it is also deemed to be unclassified under U.P. TRADE TAX ACT, 1948? - re-assessment by fresh appaisal of the original order would amount to change of opinion or not? HELD THAT:- It is admitted between the parties that the applicant is a proprietorship firm and is selling the item as mentioned in the registration certificate. While granting registration, the goods have been mentioned as ‘gambier’ (white kaththa), which is not disputed. In the disputed year applicant had purchased and sold kaththa. While passing the original assessment order, the assessing authority on the basis of material as well as documents available on record and after due verification has assessed the tax @ 4 %. Therefore, on the basis of subsequent order passed by this Court, the re-assessment proceeding has been initiated and permission was granted and thereafter the assessment order was passed imposing the tax on the item in question as unclassified item. The proceeding of re-assessment has been initiated against the applicant on the basis of subsequent judgement. The Apex Court as well as this Court, time and again, have held that completed assessment should and must not be re-opened on the basis of subsequent judgment. Reliance can be placed in the case of M/s Samsung India Electronics Pvt. Ltd. Vs. State of U.P. & 2 Others [2016 (12) TMI 630 - ALLAHABAD HIGH COURT] where it was held that law is well settled that assessment once having become final should not have been reopened on the basis of judgment of the Apex Court which has no applicability to the facts of this case and is in ignorance of factual position as is very clear from facts. Thus, a subsequent judgement cannot be used to reopen assessment or disturb past assessment which has been concluded. Therefore, the re-assessment proceeding initiated against the revisionist on the basis of subsequent judgement cannot be said to be justified. The impugned order of the Tribunal as well as the re-assessment order passed by the authorities below are hereby quashed. Revision allowed.
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