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2018 (9) TMI 628 - HC - VAT and Sales TaxSub-contract - levy of tax - Whether the Tribunal was justified in confirming levy of tax on the balance amount of profit arising out of expenses, when 1% of the amount was earmarked for meeting the expenses of the consortium and when the entire contract was given to the subcontractor for execution? Held that:- It is evident that the documentary evidence required for a proper and correct determination of the controversy could have been called for by the Tribunal or it could have given an opportunity to the appellant to do so. This is not a satisfactory and happy manner to deal with the Appeals, particularly in tax matters involving complex transactions. In the event tax is payable or any deduction claimed, but has to be disallowed, then, the Tribunal is obliged to consider the matter in a holistic manner. It must not, as a last fact finding authority, leave anything to the parties. If a point is squarely raised or a point is framed by the Tribunal itself on the pleadings, then, on the basis of the record, the Tribunal must render complete justice or atleast attempt to do it. We do not find this to be done in the present case. We remand the matter to the Joint Commissioner of Sales Tax, who shall pass a fresh order on merits and in accordance with law, after giving the appellant a full opportunity to produce any documents other than, which are already on record - appeal allowed by way of remand.
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