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2019 (11) TMI 313 - HC - VAT and Sales TaxClassification of goods - spent malt - Tribunal has treated the same to be unclassified goods and subjected them at a highest rate - rejection of books of accounts - Whether the Tribunal was justified in holding that spent malt is not cattle fodder and therefore not exempt from trade tax under Notification KA.NI.-3129/XI-9(40)/92 U.P. Act 15/48- Order-(38)2000, dated 30.9.2000 w.e.f. 1.10.2000? - HELD THAT:- In absence of any ground of appeal having been raised by the revenue before the Tribunal seeking such enhancement on the ground of classification of the goods, the Tribunal has clearly erred in subjecting the goods spent malt treating them to be unclassified goods - In so far as the Tribunal has dismissed the assessee's appeal on that count and drawn a third conclusion that order is found to be lacking as noted above. It is, accordingly, set aside and the matter is remitted to the Tribunal to pass a fresh order in accordance with law. Rejection of books of accounts - Whether the Tribunal was justified in remanding the issue of books rejection and ordering for reexamination of figures furnished by the petitioner and passing assessment order afresh, when it had made a categorical finding that there is no material with the department to disapprove the figures furnished by the petitioner? - HELD THAT:- The Tribunal appears to have recorded unsustainable findings, inasmuch as, in one breath it has recorded that though no books of account were produced by the assessee before it, yet on a prima facie basis, there is no deficiency in the same. Without having itself seen the books, the latter observation made by the Tribunal cannot be sustained. Being a fact finding authority and the rejection of books of account being an issue raised before it, Tribunal was bound to return a proper finding upon appraisal of material and evidence. Since the matter is being remitted to the Tribunal to record a finding on the issue of classification of the goods, it is desirable that the Tribunal may pass proper order on second issue regarding to rejection of books of account - Appeal allowed by way of remand.
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