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2023 (2) TMI 1302 - HC - VAT and Sales TaxValidity of remand order - Revenue states that the Tribunal went wrong in setting aside the order passed by the Tribunal to the extent of remanding the matter - HELD THAT - A perusal of the order passed by the Sales Tax Appellate Tribunal, in clear and unequivocal terms, reveals that the Tribunal after extensively discussing various issues and taking into consideration the relevant provisions of the Act passed the order under challenge, by setting aside the portion to the extent of remand by assigning cogent and convincing reasons. As per Section 22(1) of the Act, the Tax Revision case lies to this Court only on question of law. In the considered opinion of this Court, no question of law could be pointed out by the petitioner in the present Revision - this Court is not inclined to meddle with the well-articulated order passed by the Tribunal, which is impugned in the present Revision. This Tax Revision Case is dismissed.
Issues:
Challenge to order of Sales Tax Appellate Tribunal setting aside remand order by Appellate Deputy Commissioner. Analysis: The case involved a Tax Revision Case arising under the Andhra Pradesh General Sales Tax Act, 1957 for the tax period 1986-1987. The Sales Tax Appellate Tribunal's order dated 28-11-2008 in T.A.No.520 of 2002 was under challenge in the present case. The Commercial Tax Officer's order was challenged by the assessee, leading to a series of appeals and remands. The Sales Tax Appellate Tribunal set aside the remand order, prompting the present Tax Revision Case. The petitioner contended that the Tribunal erred in setting aside the remand order. However, the Court noted that the Tribunal had provided cogent reasons for its decision, as required by Section 22(1) of the Act, which limits Tax Revision cases to questions of law. The Court found that no question of law was identified by the petitioner in the present Revision. Consequently, the Court declined to interfere with the Tribunal's well-reasoned order, which was the subject of the Revision. The Tax Revision Case was dismissed, with no costs imposed. Any pending miscellaneous applications were also deemed closed as a result of this decision. The judgment emphasized the importance of adhering to the legal framework and the limitations on the Court's jurisdiction in tax revision matters.
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