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2018 (2) TMI 1656 - HC - VAT and Sales TaxWhether the Tribunal could have decided the second appeal in the manner it has done, cursorily, without considering the grounds of the second appeal and the questions raised before it, by merely reiterating and affirming the order of the First Appellate Court without giving any reasons for non acceptance of the pleas raised before it by the revisionist-appellant? Held that: - the second appeal of the revisionist is required to be re-considered by the Tribunal keeping in mind the issues involved on merits as noticed hereinabove, as it has not done so as per the requirements of law - the question is decided in favor of revisionist. Revision allowed.
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