TMI Blog2008 (3) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... l take form 18 declaration filed by the petitioner on record and pass fresh orders in accordance with law without being influenced by the observations made by the Tribunal insofar as the claim of the assessee for concessional rate of tax is concerned. - - - - - Dated:- 18-3-2008 - DATTU H.L. C.J. AND JOSEPH K.M. , JJ. The judgment of the court was delivered by H.L. DATTU C.J. This revision petition is filed against the orders passed by the Sales Tax Appellate Tribunal in T.A. No. 290/06 dated May 28, 2007. By the impugned order, the Tribunal has directed the assessing authority to pass a fresh order in accordance with law, after verifying the correctness or otherwise of the form 18 declaration produced by the assessee for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,96,340. The first appellate authority while disposing of the appeal, had directed the assessing authority to accept the form 18 declaration produced in the appeal and modify the assessment accordingly. Aggrieved by the orders so passed, the State had preferred a second appeal before the Tribunal. The only exception that was taken by the State Government in the appeal filed is that the first appellate authority ought not to have directed the assessing authority to accept the form 18 declaration produced by the assessee and instead should have directed the assessing authority to verify the form 18 declarations and grant relief to the assessee if he is entitled to. The Tribunal after noticing the form 18 declaration produced by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tribunal. The Tribunal while disposing of the appeal and further remanding the matter to the assessing authority had made observations about the form 18 declaration which, in our opinion, were unnecessary for the disposal of the appeal. We say so, for the reason, that, when the assessing authority while reconsidering the claim of the assessee will be bound by the observations made by the Tribunal and he will not be in a position to apply his mind independently while reconsidering the matter. Therefore, we pass the following: ORDER:- (i) The revision petition is disposed of. (ii) The assessing authority will take form 18 declaration filed by the petitioner on record and pass fresh orders in accordance with law without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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