UDAIPUR CEMENT WORKS vs COMMERCIAL TAXES OFFICER — C.A. No. 4931/2008

Case Summary: Udaipur Cement Works v. Commercial Taxes Officer The Supreme Court allowed Udaipur Cement Works' appeals and set aside the Rajasthan High Court's judgment, finding it was passed ex-parte without hearing the appellant despite its authorized representative and advocate being present on November 9, 2006. The Court remitted the matter to the High Court for fresh consideration on two key issues: (1) whether the Assessing Officer could reopen the assessment based on the auditor's report or if it constituted impermissible "change of opinion," and (2) whether surcharge was payable under the Rajasthan Sales Tax Act on the appellant's sales. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.