1988 (7) TMI 380

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..... sessment proceeding has been initiated against the petitioner by the respondent No. 2 under section 18(1) of the Bihar Sales Tax Act, 1959. This relates to the period 1977-78. 2.. The first petitioner is a company and it owns and runs a modern wheat roller flour mills and it manufactures wheat products like atta, sujji and maida. It is a registered dealer within the meaning of the Act and the sec .....

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..... s on which the reassessment proceeding was initiated. Having learnt that the reassessment proceeding was initiated on the basis of audit objection, it applied for the certified copy thereof, but it was refused. 5.. By his order dated 9th July, 1982 the assessing officer summarised the audit objection according to which the claim of deduction had been granted with respect to the sales of wheat pro .....

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..... annexure-2, it appears that proposed reassessment was sought to be made after a long lapse of time and admittedly on the same materials which were present before the assessing authority who had already assessed the petitioner in the year 1979 and had allowed the deduction claimed by him. 8.. The true scope and ambit of section 18 of the Act came up for consideration before a Full Bench of this C .....

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