1969 (9) TMI 100

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..... woollen yarn. For the first quarter of the assessment year 1968-69 it filed a return under the U.P. Sales Tax Act of its turnover of such yarn but claimed that it was exempt from sales tax. The petitioner did not deposit any tax in respect of the turnover. The Sales Tax Officer served a notice on the petitioner calling upon it to show cause why an assessment should not be made under rule 41(3) of .....

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..... shown in such return. That being so, there was no jurisdiction in the Sales Tax Officer to make an assessment order under rule 41(3) in respect of those sales. Rule 41(3) empowers the Sales Tax Officer to make an assessment either when no return has been submitted or if the return is submitted without payment of tax. The latter case arises only when tax is payable on the turnover disclosed in the .....

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