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TMI Blog2004 (3) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... Bengal Commercial Taxes Appellate and Revisional Board (in short, "the Board") in case No. RN-44/85-86 for the period ending March 31, 1993. 2.. The petitioners are manufacturers of carbon black which is used throughout India by the automobile tyre company. The dispute in course of assessment arose if the amount of turnover rebate allowed to the customers is to be deducted from the sale price, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period ending March 31, 1993. 2.. The petitioners are manufacturers of carbon black which is used throughout India by the automobile tyre company. The dispute in course of assessment arose if the amount of turnover rebate allowed to the customers is to be deducted from the sale price, since it was nothing but a trade discount. The legal position ultimately was settled by the Tribunal ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce their Lordships held, "The Tribunal has power to remand a case for a further investigation of facts but the power has to be exercised with proper discretion. It should not be exercised if all the basic facts necessary for the disposal of the matter are already on record and if these facts appear in the order of the I.T.O. and A.A.C.". In the present case also, all the basic facts necessary for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties have argued the matter at length". 11.. The aforesaid legal principles, also apply in our view, in the present case. The order of remand passed by the learned Members of the Board is, found to be unjustified and liable to be set aside. The learned Members should dispose of the cases on merits after considering all the relevant materials available on record. 12.. The orders passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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