TMI Blog1969 (7) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessing officer to entertain this additional ground at the time of re-scrutiny?" The assessee is a dealer in food-grains, oil-seeds and gur. The assessment years involved are 1959-60 and 1960-61. For the two assessment years in question, the assessee claimed that besides carrying on business on his own behalf he had also acted as a purchasing agent and in that capacity had supplied goods worth Rs. 1,14,229.60 to the U.P. principals and goods worth Rs. 5,21,313.73 to the ex-U.P. principals in the year 1959-60 and similarly had supplied goods worth Rs. 1,24,640.41 and Rs. 3,58,212.82 to his U.P. and ex-U.P. principals respectively in the assessment year 1960-61. He claimed that he was not liable to tax either under the U.P. Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad examined the matter thoroughly and had referred to all the relevant materials. Now turning to the order passed by the Judge (Revisions) under section 10 of the Act it appears that he came to the conclusion that the appellate authority had not examined the matter from a proper perspective. According to him the proper angle from which the cases should have been examined was as to whether the supplies had been made by the assessee after purchasing goods from the market or had been made out of his own stock. In the former case, the assessee could be said to have acted as a purchasing agent but in the latter case he would be acting as an outright seller. It also appears from the order of the Judge (Revisions) that on this contention having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand the matter to a subordinate authority. Section 10 of the Act which defines the scope of the jurisdiction of the Judge (Revisions) does not lay down the circumstances under which a remand order can be passed. The matter is left entirely to the discretion of the Judge (Revisions). In a case like the present one where a detailed and prolonged enquiry was called for, a remand to the Sales Tax Officer was quite proper. We are, therefore, satisfied that the order of remand passed by the Judge (Revisions) was within his jurisdiction and was otherwise justified on the facts and circumstances of the case. That answers question No. (1) As regards question No. (2), it appears that a contention was raised on behalf of the department that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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