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2020 (4) TMI 69 - HC - VAT and Sales TaxEvasion of Trade Tax - all materials not considered - principles of natural justice - HELD THAT:- From perusal of the impugned order passed by the Commercial Tax Tribunal it is clear that while allowing the revision of the revenue they have not considered the entire material with corrective perspective. The Assessing Authority while exercising the best judgment has extrapolated the figures and assessed the evasion of the total turnover to ₹ 5 Crores as well as this aspect of the matter has not even dealtwith by the Commercial Trade Tax Tribunal which goes to the root of the matter and this is the reason we deem it proper to remand the matter back to the Tribunal for reconsideration of the claim made by the revisionist. The matter is remanded back to the Commercial Tax Tribunal to pass a fresh order after reconsidering the issues raised by the concerned parties - Revision allowed by way of remand.
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