2008 (12) TMI 694

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..... S.T.A. No. 204 of 2007 on the file of Sales Tax Appellate Tribunal whereby the Tribunal set aside the order of the Appellate Assistant Commissioner classifying the products sold by the assessee as "medicinal preparations" and declared them to be "cosmetics" and restored the order of the assessing authority. The following are the substantial questions of law:- "(1) Whether the Tribunal was correc .....

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..... that the proof of evidence has been produced before the appellate authority and not before the assessing officer? (4) The Tribunal ought to have followed the principle laid down by this honourable Court in the judgment Appollo Saline Pharmaceuticals (P) Ltd. v. Commercial Tax officer (FAC) reported in [2002] 125 STC 505. (5) Whether the Tribunal was right in restoring the penalty levied under sec .....

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..... d not as "cosmetics". However the assessing authority was of the opinion that the products were only "cosmetics" and they cannot be classified as "medicinal preparations" and accordingly assessed at 20 per cent with surcharge at five per cent under section 3(2) of the Tamil Nadu General Sales Tax Act, 1959. The assessment order was taken up by the assessee before the Appellate Assistant Commissio .....

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..... late Assistant Commissioner and restored the order of the assessing authority. It is the said order which is impugned in the present tax case at the instance of the assessee. The learned counsel for the assessee contended that there was no factual finding recorded by the Tribunal while setting aside the order of the Appellate Assistant Commissioner and in fact the Tribunal only re-produced the or .....

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..... nothing in the order suggesting independent consideration of the matter by the Tribunal. Since we are remitting the matter to the Tribunal for fresh consideration, we refrain from expressing anything on merits. In the result, the impugned order of the Tribunal is set aside and the matter is remitted to the Tribunal. It is open to the parties to produce materials in support of their contention bef .....

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