TMI Blog2012 (11) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... ar at concessional price on month-to-month basis - CIT(A) would give liberty to both sides to produce relevant documents - remit the cases to CIT(A) to de-novo consider the matter - civil appeals filed by the Department are disposed of with no order as to costs. - S.L.P. (CIVIL) APPEAL NO. 8590 OF 2010 AND OTHERS And CIVIL APPEAL NO. 6949 OF 2012 & OTHERS - - - Dated:- 25-9-2012 - S.H. KAPADIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d sale thereof. Assessee(s) buys sugarcane from its Members. Every month and on Diwali, assessee(s) sells certain quantity of sugar (final product) at concessional rate to farmers/cane growers/Members. The difference between the average price of sugar sold in the market and the price of sugar sold by the assessee(s) to its Members at concessional rate is sought to be taxed by the Department under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Diwali? These are some of the questions which have not been addressed by the Authorities below in the impugned orders. The CIT(A) would be entitled to look into the Accounts and verify the basis for sale of sugar at concessional price on month-to-month basis. We, therefore, keep all questions of law and facts open. Needless to add, the CIT(A) would give liberty to both sides to produce rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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