Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 1302 - ANDHRA PRADESH HIGH COURTValidity of remand order - Revenue states that the Tribunal went wrong in setting aside the order passed by the Tribunal to the extent of remanding the matter - HELD THAT:- A perusal of the order passed by the Sales Tax Appellate Tribunal, in clear and unequivocal terms, reveals that the Tribunal after extensively discussing various issues and taking into consideration the relevant provisions of the Act passed the order under challenge, by setting aside the portion to the extent of remand by assigning cogent and convincing reasons. As per Section 22(1) of the Act, the Tax Revision case lies to this Court only on question of law. In the considered opinion of this Court, no question of law could be pointed out by the petitioner in the present Revision - this Court is not inclined to meddle with the well-articulated order passed by the Tribunal, which is impugned in the present Revision. This Tax Revision Case is dismissed.
|