TMI Blog2000 (5) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner. 2. The facts leading to the filing of the case need not be recited, as the case is going to be remanded back to the learned Member of Assam Board of Revenue for a fresh disposal. However, in a nutshell, the dispute involved is with regard to the assessment years March 31, 1988, September 30, 1988, March 31, 1989, September 30, 1989 and ending March 31, 1990. It is the case of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on business within its ambit whether the business is carrying on for commission/ remuneration or otherwise. (b) The explanation under the section does not bar the principal within the State to appoint an agent for selling of its goods on his behalf inasmuch as the explanation is applicable only to a non-resident principal and therefore, the explanation is not applicable to the petitioner as he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gent was not by way of sale and therefore, not liable to tax. This question was not at all adverted to by both the learned court below. 4.. These are the sums and substances of the petitioner's contentions before the learned Board of Revenue, Assam. Unfortunately, the learned Board of Revenue, while disposing of the appeal by the aforesaid order did not at all consider the points in proper persp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issues have not been at all discussed by the learned Board, depriving this Court from examining the validity of the reasoning and the conclusion reached, the matter should go back to the learned Board of Revenue for fresh disposal. 6.. Having said so, in my considerate view, the crux of the dispute revolves around to this issue: (a) Whether the appointment of the agent/dealer under the Assam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending for quite long, the Assam Board of Revenue is directed to dispose of the appeal within a period of 2 (two) months from the date of receipt of this order. Registry is directed to transmit the case record forthwith along with a copy of this order. Till the appeal is disposed as directed, the interim order dated February 21, 1995 passed by this Court shall continue. With the aforesaid dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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