2017 (2) TMI 659

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..... learned tribunal has missed considering the Certificate in Form B issued by the Sales Tax Officer. Neither the learned tribunal has considered the aforesaid document /Certificate in Form B nor the Incentive Scheme applicable at the relevant time - the matter is required to be remanded to the learned tribunal to consider the Appeal afresh in accordance with law - appeal allowed by way of remand. - .....

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..... hri Tanvish Bhatt, learned advocate appearing on behalf of the appellant has heavily relied upon the document /Certificate in Form B D issued by the Sales Tax Officer, which was produced before the learned tribunal alongwith the Appeal memo at pages 24 25. It is the case on behalf of the appellant that considering the aforesaid Certificate issued by the Sales Tax Officer in Form B, the appella .....

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..... assing the impugned judgment and order, the learned tribunal has missed considering the Certificate in Form B issued by the Sales Tax Officer (page 24 of the Annexure to the Appeal before the learned tribunal). Neither the learned tribunal has considered the aforesaid document /Certificate in Form B nor the Incentive Scheme applicable at the relevant time. Under the circumstances, we are of the op .....

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