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2021 (4) TMI 1040 - HC - VAT and Sales TaxValidity of remanding the matter to the Assessing Authority for passing fresh reassessment order after verifying transactions under dispute in detail - said transactions had already been verified by the JCCT (Appeals) and findings on the same were recorded by him in the order impugned before the Hon'ble Tribunal - HELD THAT:- From close scrutiny of the order passed by the first appellate authority, it is evident that the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which is the last fact finding authority was bound to verify the documents on record and to give a finding on law and facts - instead of adjudicating the controversy on merits, the tribunal has remanded the matter to the adjudicating authority. An unnecessary order of remand gives longitivity to the litigation, which is not warranted. The substantial question of law is answered in favour of the petitioner and against the respondent. The impugned judgment dated 20.08.2018 passed by the tribunal is hereby quashed - Appeal allowed in part.
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