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TMI Blog2018 (3) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... and submits arguments on such point, it is obligatory for the Tribunal to address the said arguments and give a finding in accordance with law - matter remanded to the Tribunal for fresh consideration. X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was preferred before the Tribunal on two grounds: firstly that the assessee has shifted from composition scheme to regular VAT scheme with effect from 01.01.2009, the re-assessment order though was well reasoned has been revised by the SM R authority, the same not being erroneous or prejudicial to the interest of the revenue without giving opportunity of hearing, the impugned order has been passed, which is contrary to the decision of the Hon'ble Apex Court in the case of Government of Andhra Pradesh Vs. Guntur Tobacco Ltd., reported in AIR 1965 SC 1396. 4. It is submitted that secondly, the assessee had called in question the levy of tax on the materials such as steel and cement supplied by the contractee to the contractor for use in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this point. Tribunal proceeded only on the ground that the determination of tax based on the composition scheme is justifiable. It is hardly required to be stated that when particularly the assessee/appellant raises a ground and submits arguments on such point, it is obligatory for the Tribunal to address the said arguments and give a finding in accordance with law. 9. Having regard to the facts and circumstances of the case, without expressing any opinion on the merits or demerits of the case, we deem it appropriate to remand the matter. There being no whisper made by the Tribunal on this aspect, we find it appropriate to set aside the impugned judgment and order of the Tribunal and remand the matter to the Tribunal for fresh considera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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