D.M. Chandrashekhar, J. - (1.) IN these petitions under Article 226 of the Constitution, the petitioners are common. They have impugned two notices issued under Section 22 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as the Act), calling upon the petitioners to show cause why the orders of assessment of the petitioners to sales tax for the years 1969 -70 and 1970 -71 should not be rectified.
(2.) IN the original assessments for the aforesaid two years the Sales Tax Officer had treated certain transactions of the petitioners as amounting to works contract and hence not assessable to sales tax. In the impugned notices the Sales Tax Officer has proposed to treat the aforesaid transactions as assessable to sales tax. In the assessment of the petitioners for the year 1965 -66 certain transactions of the petitioners were claimed as amounting to works contract and hence not assessable to sales tax, but the Sales Tax Officer had rejected that claim and treated those transactions as amounting to sales and had levied sales tax. The decision of the Sales Tax Officer was affirmed by the appellate authority ; but the Judge (Revisions) held that those transactions amounted to works contract and hence were not liable to tax. In a reference at the instance of the sales tax authorities, this court held that those transactions did not amount to works contract, but amounted to sales and hence were liable to sales tax. The aforesaid decision of this court has been reported in Commissioner of Sales Tax, U.P. v. Ram Singh & Sons Engineering Works, 1975 U.P.T.C. 133.
(3.) IN the impugned show cause notices the Sales Tax Officer has referred to the aforesaid decision of this court as furnishing the basis for initiating rectification proceedings under Section 22 of the Act.;