TMI Blog1997 (9) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... there has been no assessment, as in the case before us for the assessment years in question, the provisions of section 19 do not apply and cannot be invoked. - Civil Appeal No. 11527 of 1996, & 11529-11537 of 1996, - - - Dated:- 4-9-1997 - BHARUCHA S.P. AND THOMAS K.T. AND KHARE V.K. JJ. A.K. Chitale, Senior Advocate (A.K. Singh and S.K. Agnihotri, Advocates, with him), for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oollen fabric, was exempt from tax under the State Act. Accordingly, for the assessment years 1971-72 to 1977-78, the assessee was not assessed to sales tax. 2.. This Court, in Union of India v. Gujarat Woollen Felt Mills [1977] 2 SCC 870, came to the conclusion that felt such as that manufactured by the assessee was liable to excise duty. Based upon the judgment, the Commissioner, on March 4, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of section 19 were inapplicable. 3.. The notices and subsequent proceedings under section 19 are not on the record before us, but it is clear from what has been stated by the Board and by the High Court that the assessments that are under challenge were made upon the strength of the provisions of section 19 of the State Act. The relevant portion of section 19 reads thus: "Where an asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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