1983 (6) TMI 167

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..... -tax and Sales Tax Appellate Tribunal from which this revision has arisen is one remanding the case to the assessing authority for de novo disposal in accordance with law and in the light of the observations in the order of the Tribunal. The liability to tax of the transactions by the Kerala State Cashew Development Corporation Limited, Quilon, which is the assessee, is the question in controversy .....

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..... refore we are of the view that the case must go back to the assessing authority for considering all these factors." 3.. Dealing with import of African kernels, the Tribunal observed in paragraph 10 of its order: "................. the agreement entered into by Cashew Corporation of India with the Kerala State Cashew Development Corporation is not placed before us." Again the Tribunal observe .....

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..... assessee has not been called upon to produce those documents. It is only fair that the case is remitted back to the assessing authority so that what ought to have been done is done. The propriety of the remand, which is the subject-matter of the question raised in this revision is answered against the revision-petitioner. The remand is called for. We see no reason for interference. Hence the revis .....

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