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2010 (3) TMI 1040 - HC - VAT and Sales TaxIf the books were accepted by the authority, it was not open to the authority to charge tax on 7.5 per cent which had been segregated in the books of accounts? Held that:- The order of the Tribunal records that the agreement dated April 26, 1996 was not binding on the Department. The purpose of examining the agreement was to see whether the agreement was a genuine one and whether the contentions of the assessee that the tax had been collected by the assessee from his purchaser as a composite price in order to determine whether the tax was included in his turnover as composite price or whether it was liable to be taxed separately as having been charged separately. The authorities below have failed to do so. Thus the matter requires reconsideration after examining and investigating all the issues relating to the agreement dated April 26, 1996. As the question of ground of exemption under section 4AA is concerned, it was not open to the authority to travel beyond the grounds in the appeal or to interfere with that part of the order of assessment, against which no appeal had been preferred. He has therefore argued that the remand made by the first appellate authority with regard to this aspect, is wholly without jurisdiction and authority, thus consequently of the view that the order passed by the Tribunal for examination of this issue is also without any authority. Revision allowed. Case remanded.
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