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2008 (3) TMI 639 - HC - VAT and Sales TaxForm 18 declaration - Held that:- The State has rightly agitated the matter before the Tribunal. The Tribunal while disposing of the appeal and further remanding the matter to the assessing authority had made observations about the form 18 declaration which were unnecessary for the disposal of the appeal. We say so, for the reason, that, when the assessing authority while reconsidering the claim of the assessee will be bound by the observations made by the Tribunal and he will not be in a position to apply his mind independently while reconsidering the matter. The revision petition is disposed of.The assessing authority will take form 18 declaration filed by the petitioner on record and pass fresh orders in accordance with law without being influenced by the observations made by the Tribunal insofar as the claim of the assessee for concessional rate of tax is concerned.
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