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TMI Blog2018 (6) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee by observing that the evidence was not produced by the assessee - Held that:- There is no cogent reason assigned by the learned revisional authority for not looking into the said aspect. By making a bald observation; the evidence was not produced by the assessee before the said authority, we are of the opinion that revisional authority could have very well summoned the record of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the appeal order based on the books of accounts and evidences produced by the assessee. The exparte assessment order without books of accounts and evidence was replaced by an assessment based on books of accounts and evidences as per the appeal order of the appellate authority who has verified the books of accounts and evidences. The relevant portion of the appeal order in this behalf is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that the proposal in respect of the turnover of de-oiled cake as II dealer allowed as exempt from the levy of turnover tax in the appeal order deserves to be confirmed. Accordingly, the said turnover as II dealer is held as liable to turnover tax U/s 6-B. 2. It was submitted before us that the assessee during the relevant period not only dealt with de-oiled cake of soyabeen but also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the correct finding. Therefore in our opinion the case calls for a remand to the said authority. We accordingly allow this appeal and set aside the impugned order Annexure-A dated 29.07.2008 and remand back the case to the Addl. Commissioner of Commercial Taxes, Zone-I, Bangalore to reconsider the matter in accordance with law and pass orders. - - TaxTMI - TMITax - CST, VAT & Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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