1976 (7) TMI 157

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d circumstances of the case, the order of remand passed by the Judge (Revisions) is valid in law?" The assessee carried on business of manufacture and sale of oil and oilcake. The total turnover disclosed was Rs. 75,183.22. The assessee did not disclose any net turnover. The assessing authority rejected the book version and assessed the net sales turnover at Rs. 1,66,308.46 to the best of his ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed by this court by its order dated 20th October, 1972. It has been held in Radhey Krishna Ramji Prasad Oil Mills, District Varanasi v. Commissioner of Sales Tax, U.P. Page 224 supra; 1975 U.P.T.C. 242., that an order of remand for consideration of the case by the assessing authority is within the ambit of section 10. Similar view has been taken in Bhagwati Oil Mills v. Commissioner of Sales Tax[1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X