9911796707
TMI Blog2011 (12) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as, the Tribunal ), wherein the Tribunal has allowed the appeal and set aside the order passed by the assessing authority, which is confirmed by the first appellate authority, i.e., the Joint Commissioner of Commercial Taxes (Appeals), Mangalore, dated August 2, 2005 and remitted the matter to the assessing authority, who shall afford adequate opportunity to the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act read with section 9(2) of the Central Sales Tax Act and issued proposition notice dated April 18, 2005. The respondent did not file any objection and the assessing authority reassessed and levied taxes on the disputed turnover at the rate of 10 per cent and also levied penalty of ₹ 10,540. The said order of the assessing officer was challenged before the first appellate authority and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is unsustainable and accordingly passed the order. Being aggrieved by the said order of the Tribunal, this revision petition is filed by the State. We have heard the learned Government Advocate appearing for the revision-petitioner. The learned Government Advocate appearing for the State submitted that since form F has been held to be not genuine and the finding has been given by the assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale or is inter-State sale and wherefore the order of remand made by the Tribunal is justified. Since all the contentions are kept open to be urged before the assessing officer and the assessing officer is required to pass fresh orders in accordance with law, without being influenced by the observations made in the appeal before the Tribunal, we do not find any question of law that requires to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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