TMI Blog2006 (8) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-R, satti bahi, bill book, etc. Before the assessing authority applicant had furnished the list of purchases made from the farmers with reference to 6-R, date of purchases and also furnished the details of the ex-U.P. Principal with reference to 9-R giving the details of expenses, value of goods, truck number by which the goods were transported. On the examination of the books of account and necessary details, the assessing authority issued the show-cause notice, which is annexure-1 to the revision, on the ground that there is difference in the date of purchase made for and on behalf of ex-U.P. principal and its dispatch, name and address of the farmers are not mentioned and thus, the purchases were not verifiable. Sometime payment was ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has accepted all the pleas of the applicant in respect of the objections raised by the assessing authority for the rejection of claim of exemption on the purchases made for and on behalf of ex-U.P. principal, still remanded the case to the assessing authority with the direction to make enquiry from ex-U.P. Principal and the transporter. He submitted that the Tribunal has illegally remanded back the case for giving fresh innings to the assessing authority to make enquiry while during the course of the assessment proceedings detailed enquiry in respect of the purchases made for and on behalf of ex-principal were made from the books of account and from the necessary details furnished in this regard, and submitted that once all the three o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the necessary details of the purchases and the despatches of the goods with the name and address of the ex-U.P. principal and the truck number were furnished before the assessing authority. The assessing authority had not doubted that the purchases were not made for and on behalf of ex-U.P. principal and the goods were not despatched outside the State of U.P. at the destination of the ex-U.P. principal, inasmuch as the tax had been assessed under the Central Sales Tax Act treating the movement of the goods from the State of U.P. to outside the State of U.P. Thus, the remand of the case to the assessing authority on a new ground to provide fresh inning is not justified. However, it is open to the Tribunal to arrive at a conclusion that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen it permits the influence of partisan considerations. In the case of A.D. and Sons v. CST [1989] 9 STR 190, this court held that to provide another inning to the department, Tribunal should not remand the case. In the case of Agarwal Khad Bhandar v. Commissioner of Sales Tax [1985] UPTC 1044, this court held that no fresh inning can be given to the assessing authority to make out a new case, therefore, the remand of the case has been held not sustainable. Similar view has been taken by the learned single judge of this court in the case of Kailash Chand Gupta, Rewa v. Commissioner of Sales Tax [2003] UPTC 1168 relying upon the decision of this court in the case of Ramji Mal Govind Ram, Pilibhit v. Commissioner of Sales Tax repor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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