9911796707
TMI Blog2010 (3) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... re contrary to the judgment of this honourable court in the cases of Auto Sales, Allahabad v. Commissioner of Sales Tax [1983] UPTC 1298, Commissioner of Sales Tax v. Girdhar Das [1981] UPTC 915, Commissioner of Sales Tax v. Alodeal Chemicals Manufacturing Co. Pvt. Ltd. [1998] UPTC 840 and Tata Timkin Limited v. CTT [1999] NTN 523 and also the judgment of the honourable Supreme Court in the case of Anand Swarup Mahesh Kumar v. Commissioner of Sales Tax [1980] 46 STC 477 (SC); [1980] UPTC 1308? (iv) Whether the Deputy Commissioner had the jurisdiction or authority to remand the matter to the assessing authority for re-verification of the applicant's entitlement to exemption under section 4AA of the Act when this question was not involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been segregated in the books of accounts. I have also heard learned standing counsel for the Department, who does not deny that the books of accounts of the assessee were accepted. The order of the Tribunal records that the agreement dated April 26, 1996 was not binding on the Department. The purpose of examining the agreement was to see whether the agreement was a genuine one and whether the contentions of the assessee that the tax had been collected by the assessee from his purchaser as a composite price in order to determine whether the tax was included in his turnover as composite price or whether it was liable to be taxed separately as having been charged separately. The authorities below have failed to do so. Thus the matter requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal-firstly on the point with regard to the agreement dated April 26, 1996 and the issue with regard to the grounds of exemption under section 4AA of the Act on the basis of material on record after giving to the assessee an opportunity of hearing. In view of the above, the entire matter is remanded to the Tribunal to reconsider and pass appropriate orders in accordance with law within three months from the date of production of a certified copy of this order being placed by the assessee before the Tribunal within the next three weeks from today. Until fresh orders is made by the Tribunal, no recovery shall be made against the assessee. The impugned order of the Tribunal dated September 28, 2002 is set aside. The revision is allowed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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