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2010 (4) TMI 999 - HC - VAT and Sales TaxWhether, on the facts and circumstances of the case, was the Tribunal justified in law in setting aside the revision order passed under section 57 of the Bombay Sales Tax Act, 1959 by the Additional Commissioner of Sales Tax, Pune Zone, on the ground that the powers under the said section were already exercised by the Additional Commissioner of Sales Tax? Whether, on the facts and circumstances of the case, was the Tribunal justified in law in holding that the revisional power cannot be exercised twice by the Departmental Authority on the same subject and consequently setting aside the order passed by the Additional Commissioner of Sales Tax, Pune? Held that:- Questions referred do not arise from the order of the Tribunal. They need not be answered in the facts and circumstances of the case. We, therefore, return the reference keeping questions open for being considered in appropriate case. In the result, reference stands disposed of in terms of this order with no order as to costs.
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