1990 (8) TMI 346

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..... Sales Tax Officer levied sales tax on the assessee holding that his imports during the year 1961 exceeded the prescribed limit of Rs. 2,500 and the sales exceeded the prescribed limit of Rs. 10,000. This order was set aside in first appeal by the Assistant Commissioner who by a direction dated March 26, 1966, ordering fresh inquiry into the matter. In the second appeal the order of remand for fres .....

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..... c issue in the case is whether there could be a fresh order of assessment on the basis of the remand order which was later on set aside. Having regard to the whole background, it cannot be said that the question is inarguable. Hence we set aside the order passed by the Tribunal and direct the Tribunal to refer to this Court appropriate question along with statement of facts. Order accordingly. No .....

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