9911796707
TMI Blog1971 (1) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... tion at all for remanding the matter by the Sales Tax Appellate Tribunal when the findings recorded by it are entirely in favour of the petitioner. The petitioner is the proprietor of Panduranga Rice Mill, Cuddapah, carrying on rice milling operations. He is not a registered dealer and the customers bring paddy to his mill and convert the same into rice on payment of hire charges. It would appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ried the matter in appeal to the Sales Tax Appellate Tribunal. The Sales Tax Appellate Tribunal for the reasons recorded by it though thought fit to set aside the best judgment assessment, however, remitted the matter back to the assessing authority for disposal afresh after making adequate enquiries and affording a reasonable opportunity to the petitioner of being heard. It is the case of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course. As already pointed out that was not the case of the assessing authority at all." When it is not the case of the assessing authority that the petitioner was clandestinely purchasing paddy and converting the same into rice and then selling it, we fail to understand what useful purpose will be served by setting aside the order of assessment and remitting the matter back for disposal afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner's mill. In the circumstances, we do not feel that the Appellate Tribunal was justified in remitting the matter for disposal afresh to the assessing authority. In the result, the order under revision in so far as it relates to remand is set aside and the revision is allowed, but, in the circumstances without costs. Advocate's fee Rs. 100. Petition allowed. - - TaxTMI - TMITax - CS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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