TMI Blog2001 (1) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... hikode, in T.A. No. 31 of 1999. When the matter came up for admission today, at the agreement of parties, we heard the counsel for the petitioner and the learned Government Pleader on behalf of the respondents. 2.. After reading the order passed by the Appellate Tribunal, we are of the view that the matter should be reconsidered by the Appellate Tribunal. In paragraph 5 of the Tribunal's order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. It is true that the appellate authority should not lightly discard findings of fact based on evidence. It is open to the appellate authority to reappreciate the facts and reach a conclusion at divergence with that of the lower authority. Hence it is the duty of the appellate authority to assess the law and facts independently. If it finds that the findings arrived at by the authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Bench, Kozhikode, in T.A. No. 31 of 1999 and direct the appellate authority to dispose of the appeal afresh after hearing both parties. Till fresh orders are passed no demands shall be made from the petitioner regarding the tax assessed. Order on C.M.P. No. 5968 of 2000 in T.R.C. No. 413 of 2000 dismissed. Tax revision case is allowed. Petition allowed. - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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