9911796707
TMI Blog2008 (2) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... e with regard to the assessment of the commercial tax qua the assessees. However, two writ petitions being W. P No. 7569 of 2007 and W.P. No. 7572 of 2007 pertain to assessment of the entry tax qua the said assessees. For the sake of convenience, the facts are borrowed from W. P No. 7568 of 2007. The petitioner is a proprietorship firm owned by Prince Goyal. The petitioner-firm had obtained a temporary registration from Commercial Tax Department, Sendhwa, with a view to establish a manufacturing unit at Nimrani for manufacture of thinner, distemper, oil paint, chemical, etc. The aforesaid registration remained operative from June 26, 1999 till June 29, 2000, but according to the petitioner, no manufacturing activity could be started in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also filed by the assessee-firm denying the allegations regarding clandestine purchases from oil company. The revision petition filed by the assessee-firm was allowed and the assessment order was set aside vide an order dated December 19, 2002. The revisional order has been appended as annexure P-6 with the present petition. The matter was remanded back to the assessing authority. After remand, the matter was reconsidered by the assessing officer, but a fresh assessment order was passed on December 22, 2004. Identical assessment was made, as was originally made vide order dated June 15, 2001. The order dated December 22, 2004 has been appended as annexure P-7 with the present petition. It has been maintained by the petitioner-firm that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner-firm, has referred to the observations made by the revisional authority, whereby it has been held that there was no material with the department regarding import of goods by the assessee to the State of M. P. and the corresponding sale of the said goods in the State and on that basis, the penalty imposed by the assessing authority has been set aside, but even in the face of the said findings, the revisional authority has upheld the order of assessment passed by the assessing authority and has held that there was a sale of goods which had been imported from outside of the State by the petitionerfirm. The learned counsel maintains that various observations made by the revisional authority were in fact self-contra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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