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2011 (1) TMI 1298 - HC - VAT and Sales TaxIf the revisional authority was of the view that the order passed by the Advance Ruling Authority is erroneous, they could correct the same and say what the correct law is? Held that:- It is not as if when an order is passed by the Advance Ruling Authority, he should positively state whether the Advance Ruling Authority was wrong and what is the correct law. That is normally the procedure. In a case of this nature, when the reference to the Advance Ruling Authority itself is too vague and when it is answered in too general terms, as the question of construction work is purely a question of fact, as different materials are used in construction and thereafter they are transferred, the revision authority was justified in leaving that question to be decided by the assessing officer keeping in mind law on the point. The Advance Ruling Authority was not justified in giving their opinion in too general terms and was capable of being misinterpreted. Certainly, the opinion given by the Advance Ruling Authority is prejudicial to the interest of the Revenue and it is also not in accordance with law. No justification to interfere with the well considered order passed by the Commissioner. Appeal dismissed.
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