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2019 (12) TMI 58 - HC - VAT and Sales TaxRemand of the matter - assessment of inter-state sales - only contention raised on behalf of the petitioner/Assessee is that the Tribunal erred in partly allowing the Appeal and partly remanding back to the First Appellate Authority instead of completely remanding the case back for holding fresh enquiry so that the issues could be decided afresh by the Appellate Authority - HELD THAT:- There is considerable force in the contention raised by the learned counsel for the petitioner/Assessee. Therefore, the matter ought to have been remanded for passing denovo order by the First Appellate Authority. The matter stands restored to the concerned first appellate authority. Since, the proceedings were stayed by way of interim order of this Court and pendency of the writ petition for a long period i.e, from the year 2002, the First Appellate Authority is requested to pass orders denovo, within a period of six months from today - petition allowed.
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