9911796707
TMI Blog2005 (9) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... order, dated March 10, 1998 (annexure P7), passed by the Additional Commissioner, Commercial Tax, Indore, in Revision No. 197/Indore/9/Prantiya which in turn arises out of an order, dated September 23, 1997 (annexure P6), passed by the Appellate Deputy Commissioner in Appeal Case No. 73 of 1997 in relation to the period from April 1, 1989 to December 11, 1994. Heard Shri Manish Nair, learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls for consideration and has a bearing in this case is about the liability of the petitioner to pay sales tax/commercial tax on the transaction in question. In other words, the question that arise for consideration and has in fact been answered by the authorities is, whether the petitioner who is the financier and has acted as financier in execution of transaction with respondent No. 4 can be held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the learned revisionary authority has not taken note of any of these decisions much less given impugned finding keeping in view the law laid down by the Supreme Court in the aforesaid cases. When the law is laid down by the Supreme Court then, what differs is only its applicability depending upon the facts of each case. In other words, if the facts are distinguishable then law may not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled upon to examine the finding whether it is capable of being sustained or not and whether it was rendered in the light of the law laid down by the Supreme Court in aforementioned cases. It is for this reason, I find it difficult, rather not proper, to embark upon the factual inquiry based upon the documents for deciding the question of liability and remand the case to the revisionary authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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