9911796707
TMI Blog1983 (6) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... 71-72 it submitted a return of taxable turnover of Rs. 16,27,401.96 claiming certain exemptions and deductions in respect of containers (gunny bags) and the consignment of sale of foodgrains not taxable under section 6 of the Act. But the assessing authority did not allow the exemptions on both the points. He assessed the turnover with the addition of the following: (a) Rs. 1,37,000 being the turnover of containers (gunny bags) in which sugar had been filled and sold by the assessee. (b) The turnover of rice and wheat products amounting to Rs. 9,01,907.62 taxable under section 6 of the Karnataka Sales Tax Act. 3.. The assessee appealed to the Deputy Commissioner and contended that the above additions were not warranted. While acceptin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and since the entire case stood remanded, it was open to the assessing authority to dispose of the matter afresh in accordance with law. 8.. The short point that arises in this appeal relates to the effect of the order of the Deputy Commissioner dated 23rd February, 1974; whether it was an open remand by setting aside the whole of the assessment order for de novo disposal, or it was intended to be a limited or partial remand to consider only those points urged in the appeal. 9.. We have perused the said order of the Deputy Commissioner. We are unable to agree with the view taken by the Commissioner. The assessee urged only two points in his appeal; first, related to the exemption of the turnover pertaining to containers (gunny bags). i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority must, therefore, carefully examine the points complained of by the assessee and the opinion expressed by the appellate authority. The revised assessment order must fall strictly within the four corners of the remand order. The remand order at the instance of the assessee cannot be used to reopen the assessment for the purpose of taxing the escaped turnover. The Act provides a separate procedure for such purpose. 11.. Since the remand order cannot be construed to be an open remand, the Commissioner of Commercial Taxes has erred in holding otherwise. 12.. In the result, the appeal is allowed; in reversing the order of the Commissioner of Commercial Taxes, the order of the Deputy Commissioner is restored. 13.. The appellant is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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