KRISHNA ENTERPRISES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) The petitioner has invoked the provisions of Articles 226 and 227 of Constitution of India, inter alia, praying that the respondents be directed to cancel/rescind the circular dated 12.11.2002 by issuance of a Writ of Mandamus and directions be issued declaring that "Tea" is to be assessed under the Delhi Sales Tax Act,1975 at the first point of sale; and that the reassessments made by the sales tax officer may be quashed and set aside.

(2.) The respondents are not pressing the circular dated 12.11.2002 and therefore, the Court is not required to examine the legality or the validity of the said circular. In the present case, the Court is required to examine the validity of the reassessment orders made by the assessing officer, copies of which are at pages 46 to 49 of the writ petition, for the assessment years 2001- 02 and 2000-01 dated 7.8.2003 and 8.8.2003, respectively. Earlier assessment orders are placed on record at pages 37 to 40 of the writ petition in respect of assessment years 2000-01 and 2001-02 dated 5.9.2002 and 16.3.2003, respectively.

(3.) The petitioner herein is a stockist in so far as tea is concerned. The assessing officer while making the assessment orders examined all the material and the relevant provisions of law. The firm was trading at the relevant time in tea and all sales/purchases were tax paid and hence there was no tax liability as specifically mentioned in the orders made by the assessing officer. In the assessment orders it is specifically intimated similarly.