9911796707
TMI Blog1999 (7) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... e revisionist challenges an order dated April 9, 1999 passed by the Trade Tax Tribunal, Bareilly whereby it allowed the dealer's second appeal No. 276 of 1994 for assessment year 1989-90 (Central) and remanded the matter to the assessing officer. 2.. I have heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri Surya Prakash, learned Standing Counsel for the respondent. 3.. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst appeal was dismissed by the Deputy Commissioner Appeals) and the revisionist preferred the aforesaid second appeal contesting the assessment of Rs. 3,33,110 as inter-State sales. Before the Tribunal also, the dealer's contention was that the difference was because of the aforesaid account. The Tribunal in its order noted that the assessing officer has not investigated the matter and has witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment under the Central Sales Tax Act deserved to be set aside and the matter required to be remitted back to the assessing officer for making a fresh order, according to law, after completing the investigation. The Tribunal ordered accordingly and the dealer has come to this Court challenging the said order. 4.. The brief contention of the dealer is that its consignment sales to the extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that part of the assessment order that has become final, cannot be challenged by the Commissioner in second appeal. In Hari Prasad v. Commissioner of Sales Tax 1995 UPTC 215 it has been held by this Court that the Tribunal has no general power of enhancement and it can exercise the power of enhancement on the Commissioner's appeal if the matter was in dispute before the first appellate authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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