SHREE SYNTEX Vs. STATE OF RAJASTHAN AND ORS.

JUDGEMENT

(1.) THIS writ petition has been filed by the petitioner aggrieved against reassessment notice dated 31.5.1994 issued under Section 12 of the Rajasthan Sales Tax Act, 1954 ('the Act').

(2.) THE petitioner carries on business as a dealer of Yarns at Bhilwara. The original assessment proceedings for assessment year 1989 -90 were concluded by the assessing authority vide assessment order dated 5.9.1992. While dealing with the issue pertaining to tax on sale of yarn by the petitioner, the assessing authority observed as under and accordingly assessed tax @ 2% under Notification dated 13.9.1989: - -

(3.) BY the impugned notice dated 31.5.1994, the assessing authority sought reassessment of the amount of tax determined vide order dated 5.9.1992; the notice indicated as under: - -