9911796707
TMI Blog1995 (7) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessees on the purchase turnovers involved in the revisions and the exemption sought for was granted on the ground that the purchases were second purchases in the hands of the assessees. Groundnut kernel is taxable at the point of the first purchase as single point goods. The assessing officer on verification has found that the exemption granted on the said purchase turnover on the said ground is not correct. According to the assessing officer, the Alangudi dealers are mere decorticators and they are not the dealers as defined under the relevant provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short, "the Act"). In fact they are not the owners of the groundnut kernel purchased by the assessees and only the agriculturist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative, the Tribunal came to the conclusion that this matter requires verification. For the purpose of verifying whether the sellers paid tax on the sale of groundnut kernel, all the appeals were remanded back to the file of the assessing officer with a direction to ascertain this aspect and dispose of all these matters on merits and in accordance with law. It is as against this order, the department is in revision before this Court in the case of all the assessees. 4. It is not in dispute that the dealers from whom the appellants/assessees have effected purchases of groundnut kernel are commission agents at Alangudi. They appear to have collected tax on the purchases effected by the assessees under the bills and remitted the same to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to this question, the Tribunal considered that this matter should go back to the file of the assessing authority for verification. In that view of the matter, the appeals were remitted back to the file of the assessing officer for verification whether Alangudi dealers have paid the tax already on their purchase. 5.. Inasmuch the appeals filed before the Tribunal were remitted back for verification and disposal on such verification in accordance with law and on merits we consider that there is no infirmity in the order passed by the Tribunal in the case of each of the assessee to warrant interference by this Court. Accordingly, we are not inclined to interfere with the order passed by the Tribunal in remitting back the appeals for through ..... X X X X Extracts X X X X X X X X Extracts X X X X
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