TMI Blog1996 (8) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been assessed; it is really a case of seeking to reassess under a different head. - Civil Appeal No. 8606 of 1983, 9944-9948 of 1983, - - - Dated:- 6-8-1996 - BHARUCHA S.P. AND MAJMUDAR S.B. JJ. Civil Appeal No. 2075, Civil Appeal No. 2076, Civil Appeal No. 2077, Civil Appeal No. 432, Civil Appeal No. 433, Civil Appeal No. 4364, Civil Appeal No. 1967, Civil Appeal No. 4044, Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d learned counsel. We are satisfied that no interference is called for. Section 16(1)(b) applies only if assessment has been made at a rate lower than the assessable rate. In the instant case, the assessment is not at a rate lower than that at which the turnover ought to have been assessed; it is really a case of seeking to reassess under a different head. In the result, the civil appeals an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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