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2005 (8) TMI 361 - SC - VAT and Sales TaxWhether both land and building must be owned by the unit? Held that:- The Committee has not stated anything on the aspect of building being owned by the appellant. The Committee had also not given to the appellant an opportunity of being heard. The Tribunal and the High Court have not looked into the other aspects raised by the Committee and not considered whether building was owned by the appellant. We, therefore, feel that the correct course would be to remit the matter back to the Committee for consideration on merits. Amongst other things the Committee will also consider whether or not the building is owned by the appellant. The Committee will grant to the appellant an opportunity of being heard.
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