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2018 (2) TMI 371 - HC - VAT and Sales TaxValidity of order of the Joint Commissioner of Commercial Taxes (Appeals) - time limitation - Held that: - the contention that was put forth on behalf of the petitioner in the appeal before the Tribunal was that the first appellate authority though had the occasion to verify the books of accounts, had not done so and had modified the liabilities based on assumptions. If that be the position, the books of accounts being available, is required to be noticed and the petitioner would have the opportunity in the first appeal, where it has been remanded, to put forth all contentions with regard to the determination of the taxable turn-over based on the liability, as ordered by the Tribunal - Tribunal, in fact, has remanded the matter to the first appellate authority for consideration.
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