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2010 (5) TMI 877 - HC - VAT and Sales TaxValuation - includibility - 'Child Parts' supplied are returned to the revisionist by the suppliers with the parent parts - manufacture of cars - whether the 'Child Parts' are included in the assessable value? - Held that: - The Tribunal without assigning and commenting on the merits of the claim of the revisionist simply observed that the facts of the case does not make out a case for grant of complete or full stay. The basis of recording such a finding is not available in the order. The Tribunal does not even say that no prima facie case has been made out in favour of the revisionist and that he would not suffer any loss or further that the balance of convenience is not in its favor - matter remanded to the Additional Commissioner, (Appeals) NOIDA before whom the revisionist's appeal No. 75 of 2010 is pending consideration to consider and decide the same expeditiously - revision allowed by way of remand.
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