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2022 (11) TMI 1142 - HC - VAT and Sales TaxClassification of goods - rate of tax - Thermoplastic Road Marking Material - petitioner could not know the proceedings and was not informed about the date of hearing - opportunity of hearing was not provided - violation of principles of natural justice - HELD THAT:- This Court is of considered view that though the registry of Commercial Tax Tribunal had issued notice but the same was not served on the revisionists and they remained unrepresented before the Tribunal. It is further noticed that their non-appearance was not intentional or deliberate and, hence, it will be in fitness of things that the revisionist is permitted to place his arguments / contentions before the Tribunal and the Tribunal may also take into consideration such arguments before coming to conclusion with regard to issues engaging the Tribunal in the present case. The matter is remitted back to Commercial Tax Tribunal for a fresh determination and such determination be done expeditiously - Revision allowed.
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