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2012 (10) TMI 965 - ALLAHABAD HIGH COURTInter state sale - remand back orders by tribunal - Held that:- The revisionist is engaged in the sale and purchase of de-menthalised oil and allied agro product. During the survey, photocopies of few loose papers were recovered, specially regarding the purchase of 100 kg. de-menthalised oil from Dinesh Matti and Shivkumar Kothi and the same are not found clear. For the inter-State sale, a few form F were found not genuine. So, a fresh examination and verification of these facts/documents is required. In the instant case, when the facts are not clear and documents seized at the time of survey need verification, then there is no reason to interfere with the impugned order passed by the learned Tribunal, who has just remanded the matter back to the assessing officer, to re-examine the issue and pass afresh order. No question of law emerges from the impugned order.
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