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2010 (11) TMI 871 - HC - VAT and Sales TaxDetermination of the turnover - Held that:- The Tribunal has exceeded to its jurisdiction in the absence of any appeal by the Commissioner of Trade Tax in recording the findings that the assessee had not manufactured glass bangles during the year under consideration and under the garb of manufacturing of bangles and sales of glasswares had been suppressed. In view of the above, the order of the Tribunal is not sustainable and is liable to be set aside. In the result, the revision is allowed. The order of the Tribunal dated October 18, 2010 is set aside and the matter is remanded back to the Tribunal to decide the appeal of the assessee afresh on the issue involved in the appeal of the applicant only in accordance to law.
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