9911796707
TMI Blog1998 (3) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... tion by his order dated March 13, 1986 as below: Rs. 1. Turnover not covered by C forms at 10 per cent. 3,35,904.00 2. Turnover covered by C form at 4 per cent. 6,50,36,992.10 3. Alleged depot sales treated as inter-State sales at 10 per cent. 37,30,802.37 Total... 6,91,03,698.47 4. (a) The assessee-dealers, being aggrieved by the terms of depot sales as inter-State sales at 10 per cent to the tune of Rs. 37,30,802.37, filed an appeal in C.S.T. No. 33 of 1986 before the Appellate Assistant Commissioner (CT), Tirunelveli, and he, in turn, held that transactions to a turnover of Rs. 2,27,521.11 would have to be treated as inter-State sales and accordingly, the assessment order to the extent of Rs. 2,27,521.11 would have to be upheld. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and this is traceable to paragraph 15 of the common order, which runs as under: 15. In fine, all the appeals allowed except M.T.A. No. 130 of 1987 setting aside of the orders of the Appellate Assistant Commissioner and all the enhancement petitions are dismissed and M.T.A. No. 130 of 1987 is remanded. (f) The aggrieved Revenue filed Tax Case Revision Nos. 438 to 449 of 1990 relatable to assessment years 1980-81 to 1984-85. During the pendency of those tax case revisions, the assessing officer reopened the case under section 16 of the Tamil Nadu General Sales Tax Act, 1959 (for short the TNGST Act ) read with section 9(2) of the Central Sales Tax Act (for short the CST Act ) and by his order dated January 24, 1989, the assessing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (k) The aggrieved assessee-dealers have come forward with this present action-Tax Case (R) No. 354 of 1996. 5.. From the pith and submission of Mr. C. Natarajan, learned Senior Counsel appearing for the assessee-dealers and Mr. K. Ravi Raja Pandian, learned Special Government Pleader (Taxes), representing the Revenue, the one and only question that arises for consideration is as to whether the order of the Tribunal, on the facts and in the circumstances of the case, is sustainable in law? 6.. The attack on order of the Tribunal is relatable to twin aspects, viz., the validity or otherwise of the order of the Tribunal as relatable to the plea of limitation as set up by the assessee-dealers and the validity or otherwise of the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before us with regard to the support of revision were not examined in proper perspective before ordering revision. The opportunity to cross-examine pleaded for by the appellant ought to have been provided for them. 10.. Incidentally we have also examined the fact that the entire assessment was subjected to the examination of this Bench already and in M.T.A. No. 104 of 1987 dated February 11, 1988 the plea of the appellant was allowed and the enhancement prayed by the department was dismissed. 11.. Now that the revision is ordered as the new material evidences which were not properly examined while ordering revision, we feel that it would be just to remand the enhancement petition to the revisional authority to examine after providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m whom delivery money receipts were recovered. All such a rationale or reasoning could, if at all, be construed as supplemental reasons for supporting the order of A.A.C. and not otherwise. Further, the Tribunal, being an appellate authority, cannot at all shirk its responsibility to pass the necessary and requisite orders without remanding the matter to a subordinate authority, provided all the materials necessary for passing the orders are available on record. This is not a case lacking in materials and the sordid fact is that all such materials were available for adjudication of the issue arising for consideration by the Tribunal. 11.. In such state of affairs, we are of the view that the Tribunal in ordering remand to the revisional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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