1979 (11) TMI 245

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..... assessee"), was assessed to sales tax for the period from 26th April, 1971, to 22nd July, 1971, on 22nd December, 1971, on the ground that the assessee had imported hydrogenated vegetable oil from M/s. Jayant Extraction Industries, Jamnagar, in the State of Gujarat, and the first sale of hydrogenated oil in this State took place at the hands of the assessee. The case of the assessee was that the hydrogenated oil was tax-paid when it reached the hands of the assessee as the assessee had purchased the same from the Udaipur depot of M/s. Jayant Extraction Industries, Jamnagar, although it was admitted that the goods were directly sent from the factory at Jamnagar to the assessee at Jaipur. According to the assessee, as the tax had already bee .....

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..... ed counsel appearing for the revenue before the Board of Revenue stated that the matter may be remanded to the assessing authority and if it is proved that on the quantity of hydrogenated oil purchased by the assessee, the sales tax has already been realised from M/s. Jayant Extraction Industries, Jamnagar's depot at Udaipur, then tax should not be realised from the assessee in respect of the very same goods. On this concession made by the learned counsel for the assessing authority, the Board of Revenue accepted the revision petition and remanded the case to the assessing authority, as desired by the learned counsel for the revenue. This order was passed by the Board of Revenue on 4th March, 1977. Thereafter, the assessing authority filed .....

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..... t in Commissioner of Income-tax, Bombay v. Scindia Steam Navigation Co. Ltd.[1961] 42 I.T.R. 589 (S.C.). that when a question is neither raised before the Tribunal nor considered by it, it will not be a question arising out of the order of the Tribunal and the High Court would be acting beyond its jurisdiction in dealing with any such question. It is settled law that a question of law can be said to arise out of the order of the Tribunal only if it is dealt with by the Tribunal or is raised before it though not decided by the Tribunal. But if the question of law is neither raised before the Tribunal nor is dealt with by it in its order, the same cannot be said to arise out of the order of the Tribunal. The learned counsel submits that on th .....

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