1982 (2) TMI 292

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..... sale of timber, said to have been imported by the dealer and then sold, was liable to tax in his hands. The case of the dealer is that he had not imported any timber during the year and all the timber sold by him had been purchased by him within the State. The dispute relates to the year 1973-74. The dealer had not accepted liability for payment of any tax on sale of timber as he had imported non .....

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..... ption. The approach of the authorities, including the Tribunal, is not sound in law. Since the only point of tax on the sale of timber in the State, during the relevant year, was by the importer, it had to be found as a fact by the authorities in the first instance that what was sold by the dealer was timber imported by him from outside the State. But for such a finding, the dealer could not be m .....

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..... e should have been contained in the orders passed." The dictum of that case fully covers the present one. Since the Tribunal was under an erroneous impression that some exemption was being claimed by the applicant-dealer, and it proceeded to consider the dealer's case in that light, it has become necessary to require the Tribunal to go into the matter again in accordance with law. Its order is, t .....

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