The assessee challenged these assessments.
The assessments of the assessee for the Assessment Years 1971 72 to 1977 78 were then revived under the provisions of Section 19 1 of the State Act and assessments of sales tax were made.
Under the provisions of Section 42 B of the State Act the assessee had asked for an opinion.
The Board of Revenue, in second appeal, reversed the finding of the first appellate authority and the High Court upheld its view.
Based upon the judgment, the Commissioner, on 4 3 1982, wrote to the assessee that the clarification given to it in the letter dated 7 8 1991 was cancelled.
The authority in statutory appeal upheld the assessments.
This Court, in Union of India v. Gujarat Woollen Felt Mills, came to the companyclusion that felt such as that manufactured by the assessee was liable to excise duty.
