9911796707
TMI Blog2014 (5) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... rashtra Sales Tax Act, that Appellant had not produced any evidence amounts to non application of mind and failure to exercise jurisdiction vested in the said authorities and as such the impugned order is wrong and illegal and perverse ? ii. WHETHER order passed by authorities under the Maharashtra Sales Tax Act is result of non application of mind and non consideration of evidence on record with ex-facie wrong observation as to non production of evidence on record and passing order in ignorance of and in denial of existence of any evidence is a proper and judicial hearing and whether it violates rules of fair play and fair justice and natural justice, and in such circumstances whether Appellant is entitle for remand of the appeal for appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. (d) Trees, gardens, street lighting, security lighting and such other estate facilities (e) All manufacturing facilities located outside Eagle estate. (f) The Account books and all papers records of the party of first part." 6. The Deputy Commissioner of Sales Tax however, held that appellant to be liable for sales tax in respect of the alleged sales pursuant to the proforma invoice Nos.1 to 114. 7. It is not necessary for the purpose of this order to deal with the facts or rival contentions in detail. Suffice it to note that the appellant's case is that the items covered by proforma invoice Nos.1 to 114 were only for the purpose of excise and that the items mentioned therein were not sold. As far as these items are concerned, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Tribunal notes that an opportunity had also been given by the Tribunal to reconcile the statement, but that the appellant had not availed the same. 11. The appellant has admittedly paid the entire tax along with penalty and interest. The revenue is therefore, entirely protected. In the facts and circumstances of this case, the appellant ought to be afforded an opportunity of establishing its case for a refund. 12. In the circumstances, the impugned orders are set-aside. The matter is remanded to the Tribunal. The Tribunal shall determine even the questions of fact itself or may remand the matter. It would be open to the Tribunal to also decide whether the assessment order and the first appellate authority had considered the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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