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2015 (11) TMI 1634 - HC - VAT and Sales TaxValidity of assessment order - Levy of turnover tax - excess stock found - order of assessment was passed without any documentary evidence and without justification for which the same was set aside by allowing the appeal - Held that: - It is true that a proceeding before the first appellate authority is a continuation of the original proceeding, but the order of the first appellate authority shows that he has gone through the materials available on record. Moreover, the observation of the learned second appellate authority that "L. C. R. is not available" in the case records is clearly surprising. If the L. C. R. was not available though called for it was not proper on the part of learned second appellate authority to proceed with the second appeal. It would have been appropriate for the learned Tribunal to insist upon the production of the L. C. R. and then proceed to dispose of the case on merit after going through the L. C. R. In such circumstances the order of remand is not sustainable. The Sales Tax Tribunal being the apex body on the commercial tax matter and manned with equal number of Judicial Member, one will expect that the procedure of law as prevalent in judicial course is maintained to the extent possible, even if it is a quasi-judicial Tribunal. No appellate court ought to dispose the appeal without going through the L. C. R. So the Tribunal ought not to proceed to dispose without L. C. R. being available before it. So in the instant case we are constrained to observe that disposal of the second appeal without perusing LCR is not only vulnerable, but also affects the rights of the parties. Petition allowed by way of remand.
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