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TMI Blog2018 (3) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... see raising the following common questions of law. "i. Whether in the facts and circumstances of the case, the Hon'ble Sales Tax Appellate Authority, committed an error of law in not entertaining the appeal filed by the petitioners under Section 58 of the TNVAT Act, 2006 and wrongly applying the Third Proviso to Section 58(1) which would apply only when the remand made by the first appellate authority was for fresh assessment and not when the remand was coupled with directions and adverse findings. ii. Whether the Hon'ble Sales Tax Appellate Tribunal committed an error of law in failing to note that the embargo contained in the Third Proviso to Section 58(1) of TNVAT Act, 2006, was intended to reduce multiplicity of proceedings and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal and questions of law 3 to 5 are on merits of the matter and therefore, we entertain these cases only on the following questions of law 1 and 2, which read as follows: "i. Whether in the facts and circumstances of the case, the Hon'ble Sales Tax Appellate Authority, committed an error of law in not entertaining the appeal filed by the petitioners under Section 58 of the TNVAT Act, 2006 and wrongly applying the Third Proviso to Section 58(1) which would apply only when the remand made by the first appellate authority was for fresh assessment and not when the remand was coupled with directions and adverse findings" ii. Whether the Hon'ble Sales Tax Appellate Tribunal committed an error of law in failing to note that the embarg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2016 while confirming the findings given by the assessment officer, granted limited relief to the petitioner with regard to the equal time addition. In this regard, the appellate authority held that the assessing officer should have given a memo or a notice. Therefore, the matter stood remanded back for fresh disposal. In the penultimate paragraph of the order passed by the appellate authority, he states that with two directions, those appeals are remanded back for fresh disposal. 7. The petitioner carried foward the matter by way of second appeals before the Tamil Nadu Sales Tax Appellate Tribunal. The second appeals were not registered, but were listed for maintainability on the ground that in terms of third proviso to Section 58(1), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emands the matter for fresh assessment. 10. In these tax cases, it has to be seen as to whether the appellate authority had set aside the order of assessment and directed the assessing officer to make a fresh assessment. On a reading of the order passed by the appellate authority dated 16.08.2016 especially from page 7 of the order, we find that the appellate authority has discussed the merits of the matter and in page 9 of the order has given four reasons as to why the case of the petitioner cannot be accepted. Thus, the decision taken by the appellate authority is on the merits of the matter and the assessment order stood confirmed by the said order and it was not set aside. Though in the last few lines of the order passed by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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