TMI Blog2000 (8) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1998 (1981-82) has preferred this revision under section 11 of the U.P. Sales Tax Act, 1948 (now Trade Tax Act) (hereinafter referred to as "the Act"). 2.. The facts of the case in brief are that the opposite party is a registered dealer under the provisions of the Act and is engaged in the business of purchase and sale of cement spun pipe. It appears that the assessee was earlier registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er imposing tax liability to the tune of Rs. 80,000 on escaped turnover of Rs. 10,00,000. The said order was challenged in first appeal filed by the assessee before the Assistant Commissioner (Judicial) who vide order dated July 28, 1988 had accepted the contention of the assessee that the Sales Tax Officer, Sector 4, Gorakhpur, had no jurisdiction to pass assessment order. Consequently, he allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal, it appears that the file was closed without passing any assessment order. The Sales Tax Officer, Sector 4, could have got the jurisdiction to initiate the proceedings under section 21 of the Act and also to pass assessment order only if he had passed earlier assessment order as provided in Explanation II to section 21(1) of the Act. In absence of any assessment order having been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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