OAGKAN TRADERS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner is a partnership-firm registered under the Indian Partnership Act and a dealer registered under the Gujarat Sales Tax Act as well as the Central Sales Tax Act. It is engaged in the business of purchasing chicory roots from the farmers and reselling the same within the State of Gujarat or outside the State of Gujarat. The sales are also made in the course of inter-State trade and commerce.

(2.) FOR the calendar year 1974 the assessee has claimed that chicory roots dealt in by the petitioner are exempt from tax generally being covered under either entry 8 or 23 of Schedule I appended to the Act and no tax whether under the State Act or the Central Act is payable on the sales made by the petitioner. The Tribunal in its order relating to calendar year 1973 has held in favour of the petitioner on September 29, 1976. It appears that in view of this position, the assessment for period then pending and subsequent thereto did not take place.

(3.) BY order dated July 24, 1991, the court permitted the assessing officer to complete the assessments subject to result of the petition. The reason shown in the order (annexure A/15) for extending the period of limitation for completing assessment for the period between January 1, 1975 to December 31, 1979 has been stated that "more time is needed to complete the inquiry under the Gujarat Sales Tax Act and Central Sales Tax Act for the period in question and it is not possible to complete the assessment within the limitation prescribed and for that reason the period is extended".