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2023 (1) TMI 1277 - HC - VAT and Sales TaxMaintainability of petition - petition disposed off on the ground that Appellant ought to have filed an Appeal before the Appellate authority and liberty was also given to him to file such Appeal before the Appellate authority within a period of thirty days - HELD THAT:- There are merit in the submission of the learned Senior Counsel appearing for the Appellant inasmuch as the impugned order of assessment has been made by the assessing officer without even applying his mind to the submission of the appellant, in particular to the order of the Tribunal holding that mere sales of goods on the same day by itself would not be conclusive in determining the character/ nature of the transfer from one state to another as Stock transfer (or) sale. The above order of the Tribunal ought to have been dealt with by the assessing officer. Failure to do so would vitiate the order. We make it very clear that we have not examined the decision but only decision making process which we find suffers from the infirmity of non application of mind to relevant aspects/factors raised by the assessee/appellant. The order of the learned Single Judge dated 06.10.2017 is set aside and the matter is remanded back to the authority concerned.
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