M.L. Shrimal, J.-The petitioner, M/s. Rajasthan Felts Manufacturing Company, is a partnership firm engaged in the business of manufacturing woollen felts, etc. It is a registered dealer under the Rajasthan Sales Tax Act and the Central Sales Tax Act.

.2. For the assessment year 1968-69, the petitioner-firm filed returns claiming exemption from sales’ tax on the sale of woollen felts. The Sales Tax Officer, by his assessment order (Exhibit-1) dated 3rd November, 1969, allowed the exemption and raised no demands. The exemption was sought on the ground that woollen felt manufactured and sold by it was woollen fabric and was subject to additional excise duty on and from 25th August, 1965, and, as such, levy of sales tax was not attracted to it. The Sales Tax Officer held that the woollen felt produced by the petitioner was woollen fabric and was a declared item under Section 14 of the

.Central Sales Tax Act. It is urged that other manufacturers like that of the petitioner were also exempt from payment of sales tax and in the case of Messrs. S. Zoraster and Company, Jaipur, the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, determined the question in case No. 23(56)MIST/156, vide judgment dated 22nd November, 1966, that the woollen fabrics were subject to levy of additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, and the woollen felt manufactured and sold by Messrs. S. Zoraster and Company was covered by entry 18 of the Schedule appended to the Rajasthan Sales Tax Act, 1954, and, on the basis of this judgment, Messrs. S. Zoraster and Company and the other similar woollen felt manufacturers were being treated as exempt from payment of sales tax both under the Rajasthan Sales Tax Act and the Central Sales Tax Act.

3. That Messrs. S. Zoraster and Company, dealing in similar products as that of the petitioner, filed a writ petition before the Division Bench (No. 1663 of 1972) of this Court alleging that the woollen felt manufactured by them was not woollen fabric and that the Central excise authorities were not entitled to charge any excise duty on the same. The Division Bench of this Court, presided over by the Chief Justice, accepted the writ petition: vide judgment dated 22nd April, 1976 AIR 1976 Raj. 190, and held that woollen felts are not fabrics and not liable to additional excise duty.

4. That, by a notice dated 30th July, 1976, the petitioner-firm was asked to show cause why the assessment order dated 3rd November, 1969, for the assessment year 1968-69 in respect of woollen felts sold and exempted by the assessing authority’treating them to be woollen fabrics should not be reopened because the Rajasthan High Court, vide its order dated 22nd April, 1976, held in the writ petition --S. Zoraster and Company vs. Union of India AIR 1976 Raj. 190 that woollen felts are not woollen fabrics. The next date fixed by the assessing authority for submitting the reply was 20th August, 1976. The petitioner filed a reply to this notice (exhibit 2) on 19th August, 1976, and contended that the case cannot be reopened as exemption was granted after due consideration and proper application of mind. Thereafter, the petitioner also moved the State Government by making representations. The assessing authority, after receiving the reply of the petitioner on 19th August, 1976 (exhibit 2), sat tight over the matter and though a period of one year has elapsed, it did not decide this application. The petitioner, apprehending that the assessing authority was not prepared to drop the proceedings or withdraw the notice and was bent upon reopening the assessment indicated in the notice, has approached this Court.

.5. Thecontention of the petitioner is that the assessing authority had no jurisdiction to issue the impugned notice as all the material facts were placed before the assessing authority and he, having exempted the turnover, could not reopen the assessment in exercise of his p