9911796707
TMI Blog1980 (3) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... and the case could be reopened under section 19(1) of the Act? (2) Whether, under the facts and circumstances of the case, the reopening of the assessment under section 19(1) amounted to a change of opinion by the assessing authority and for that reason the reassessment was valid and proper under section 19(1) of the Act? (3) Whether sale of batteries made separately without being attached to motor vehicles and made separately from them was covered by the M.P. Government, Separate Revenue Department Notification No. 1126-936-V-ST-68 dated 20th March, 1968?" 2.. The facts giving rise to this reference as set out in the statement of the case are as follows: The assessee, Laxmi Motors, is a dealer in motor batteries and has been assessed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. At the instance of the assessee the Board of Revenue has referred the aforesaid questions of law for the opinion of this Court. 3.. It was contended by the learned counsel for the assessee that the assessing authority had assessed the sale of batteries on application of mind and he had no jurisdiction to reopen the assessment and reassess the sale of batteries. In the circumstances of the case the reassessment would amount to change of opinion which cannot be a ground for reassessment under section 19(1) of the Act. It was further contended that the grounds for reassessment were not stated in the notice and, therefore, the notice was invalid. It was also contended that the batteries were rightly assessed at 10 per cent because the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax Act, 1958 (No. 2 of 1959), the State Government hereby exempts in part the goods specified in column (1) of the table below from payment of sales tax so as to reduce it to the rate of tax mentioned in column (2) of the said table for the period specified in column (3) thereof: TABLE -------------------------------------------------------------------------- Description of goods Reduced rate of tax Period (1) (2) (3) ---------------------------------------------------------------------------- Motor vehicles including chassis 10 per cent. From the 1st April, of motor vehicles, motor 1968, to 31st March, bodies, motor tyres and tubes 1974 (both the days and spare parts and accessories inclusive). of motor vehicles. ---- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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