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2017 (7) TMI 227 - HC - VAT and Sales TaxLevy of tax - unbranded sweets - Section 7(1)(a) of the Act - 14.5% or 2%? - penalty - natural justice - the Assessing Officer was largely guided by the proposal of the Enforcement Wing and the stand taken by the petitioner before the Enforcement Officials as the pre-revision notices itself were a sequel to the report of the enforcement group, dated 29.04.2016 - Held that: - It is well settled legal proposition that the Assessing Officer is an independent authority and quasi- judicial authority, who is required to complete the assessment based on the materials placed before it and not to be guided or act on the dictates of its superiors. If it is so done, it would amount to a clear case of abdication of the duties and responsibilities of the Assessing Officer. The various dates on which replies and representations were made by the petitioner would clearly indicate that there was a clear attempt on the part of the petitioner to drag the matter. A perusal of the impugned Assessment Orders, more particularly from Paragraph No.3, clearly indicates that the Assessing Officer found fault with the petitioner for failure to produce documents before the Enforcement Wing or before her. Thus, considering the facts and circumstances of the case and the issue as to whether the product sold by the petitioner is to be taxed at 14.5% or 2% is required to be decided, we are of the view that the matter can be remanded to the Assessing Officer for fresh consideration subject to stringent conditions - appeal allowed by way of remand.
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