TMI Blog1985 (3) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... the Sales Tax Tribunal, Muzaffarnagar Bench, Muzaffarnagar, relating to the assessment years 1978-79 and 1979-80 arising out of proceedings under section 21 of the Act. The assessee is carrying on the manufacture of wooden products in the shape of battens, wooden round block. The Sales Tax Officer in the original assessment proceedings treated the goods manufactured by the assessee as timber pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w and the directions contained in its judgment. Being dissatisfied, the assessee has come to this Court in the instant revisions. Learned counsel appearing for the assessee has contended that the proceedings under section 21 of the Act were illegal and without jurisdiction inasmuch as they were initiated on the basis of the change of opinion. He further argued that none of the conditions mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be said that the commodity manufactured by the assessee was assessed at a rate lower than at which it was assessable under the Act. It is a different matter that the timber products were liable to tax at the rate of 6 per cent while electrical goods were liable to tax at the time of original assessment at a higher rate. The commodity, which was manufactured by the assessee, was treated as timber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 21 of the Act was called for in the circumstances of the case or not has decided the case on merit as if the proceedings arose out of original assessment. The controversy involved in the instant cases was not as to whether the goods manufactured by the assessee were timber products or electrical goods but was whether on the facts of the case proceedings under section 21 could be initiated agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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