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1956 (9) TMI 43 - SC - VAT and Sales TaxWhether the assessee was a second dealer? Held that:- Appeal dismissed. It is true that the High Court observed that the order of remand made at an earlier stage restricted the scope of the enquiry to the merits of the dispute between the parties and no fresh questions could be raised before the Tribunal. Assuming that the High Court was not strictly right in the view that it took, if the Tribunal did not allow the assessee to raise the questions which it sought to raise, there is no ground on which this Court will be justified in allowing those new contentions to be raised and to remand the case to the Tribunal for hearing on those questions. It is true that a question as to the vires of section 40(2) of the Sales Tax Act, 1957, was raised, but it is now settled by decisions of this Court that the question as to the vires of a statute which a taxing officer has to administer cannot be raised before him.
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