2006 (5) TMI 460

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..... nt year in question. The plywood was taxable at the last stage of sale. On March 12, 1993, a notification was issued by the State Government making plywood taxable at first stage of sale with immediate effect. Subsequently, the said notification was superseded by notification dated May, 10 1993 to the effect that taxability of plywood at first stage of sale will be applicable with effect fro .....

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..... o that, notification dated March 12, 1993 will remain operative and sale of plywood for the period between March 12, 1993 to May 9, 1993 is also to be treated as taxable at first stage of sale and accordingly created demand against the petitioner. In appeal filed against the order of revisional authority before the Tribunal, the petitioner failed. Even rectification application was also rejecte .....

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..... t in its appal before the Tribunal but still no finding had been recorded thereon. In the circumstances, we deem it appropriate to set aside the order passed by the Tribunal and remand the matter back to the Tribunal, to consider and decide this issue after affording due opportunity of hearing to the petitioner. The petitioner will appear before the Tribunal on June 26, 2006. Entitlement of ref .....

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