9911796707
TMI Blog2000 (11) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... bad, the first respondent herein. The question that falls for our consideration in both the appeals is common and hence both the appeals were heard together and they are being disposed of by this common order. 2.. The precise question that fell for consideration before the appellate authority and the revisional authority is whether the appellant herein has received the very same oil duly refined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority to the contrary is untenable. The Commissioner in his order, after referring to the way bills, has generally observed that the way bills themselves are not the proof to show that the very same oil which was purchased in the State of Andhra Pradesh and sent to Raichur for refining was refined and sent back to Hyderabad. Quite curiously the Commissioner has stated in his order th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Appellate Tribunal by its order dated May 25, 1987 the appellate authority as well as the revisional authority ought to have considered all the relevant documents relating to every oil transaction from Andhra Pradesh State to Raichur refinery and back during the assessment years 1980-81 and 1981-82 and recorded the finding whether the same oil which was purchased in the State of Andhra Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority, i.e., the Appellate Deputy Commissioner (CT), Secunderabad Division with a direction to determine the tax liability of the appellant de novo by considering all the relevant documents and materials placed before him by the appellant-assessee and in the light of this judgment and the directions of the Tribunal dated May 25, 1987. No costs. Appeals allowed. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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