- (1.) SHRI S.P. Kesarwani, Additional Chief Standing Counsel has accepted notice on behalf of all Respondents. He prays for and is allowed four weeks' time to file counter affidavit. The Petitioner will have one week thereafter to file rejoinder affidavit.
(2.) LIST on 15.11.2011.
(3.) IT is submitted by Shri R.R. Agarwal, that for the assessment year 2005 -06 (UP) the assessment proceedings for both Commercial Tax as well as Entry Tax were concluded. The Petitioner produced all the relevant materials, bills and invoices including, 'tissue paper'. A notice was thereafter given on the basis of sanctioning order dated 24.8.2011 extending the limitation for reassessment, giving rise to this writ petition. Shri R.R. Agarwal submits that in the sanctioning order, it is stated that after perusal of the bills, it was found that the Petitioner has also sold, 'tissue paper' vide bill Nos. 248 and 280, and on which the Taxation Officer has not applied his mind; the 'tissue paper', is not included within the meaning of paper in the relevant entry. It is not paper as understood in the commercial parlance and is liable to be taxed as unspecified item.;