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TMI Blog1986 (9) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Solicitor-General (Girish, Miss Sushma Relan and C.V. Subba Rao, Advocate, with him), for the respondents. -------------------------------------------------- The judgment of the Court was delivered by V. KHALID, J.-The petitioners are the same in these two petitions. They deal in bright-bars. These are declared goods within the meaning of the provisions of the Benga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case reported in Govind Saran Ganga Saran v. Commissioner of Sales Tax [1985] 60 STC 1 (SC); AIR 1985 SC 1041. The challenge was upheld and assessment order in that case was set aside. The ratio of the decision is this. Section 15(a) of the Central Act provides that every sales tax law of a State shall be subject to the restriction and condition that the tax payable under that law, on any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be taxed. This Court observed that no notification was brought to its notice. We follow the principles laid down in the above decision and hold that, in the absence of any notification, the assessment orders challenged in these petitions have to be quashed. We do so. However, we would like to make it clear that the quashing of the assessment orders by us does not necessarily mean that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have been assessed before, they will not be assessed further. If they have not been assessed, assessment can be made making it clear in the assessment orders that the goods in question will not suffer any assessment further within the State. With these observations we allow these petitions and direct the assessing authority to proceed in accordance with the directions contained in this judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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