TMI Blog2016 (12) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... o in the form of a remand by the First Appellate Authority. The materials available with this Court on the record point to the fact that the Sales Tax Officer took this opportunity of a limited remand to issue a notice under Section 24. Neither the order of the AO nor of the STO nor indeed that of the Tribunal throw any light as to on what material persuaded the STO to revisit the entire issue. Thus, it is evident that the STO virtually reviewed the decision of the Commissioner under Section 49 which, merged with the order of the Tribunal, as it were, based on no new material much less any significant material which could have permitted an authority to validly reopen assessment under Section 24. Appeal allowed - decided in favor of appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d air, it was properly classified as air purifier attracting 12% local sales tax duty. The Assessee/appellant was aggrieved by the order and contended that classification of the second article as an air purifier was incorrect and approached the Sales Tax Appellate Tribunal which rejected its appeal. Consequent upon the determination, the assessment was completed. 3. The appellant approached the first Appellate Authority which by an order remitted the matter to the Assessing Officer to verify and consider the eligibility of the appellant for grant of benefit based upon the statutory forms and declarations. In the course of the remanded proceedings, the Assessing Officer issued notice of re-assessment under Section 24 and reversed the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it that to say that unlike Section 147/148 of the Income Tax Act which are premised upon the existence of independent material of facts pointing to non declaration or misrepresentation by an assessee, Section 24 of the Act, in this case, permits revisiting of the questions provided there is some factual foundation. It was urged that even though the matter was remitted on the limited ground, there is nothing in law which prohibited the STO from exercising his statutory powers under Section 24 and enlarging the scope of the remand as it were, instead of independently proceeding to re-assess the dealer. 7. It is quite evident that in the concerned year in question, after taking note of the materials the Commissioner concluded that the ducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but is dependent upon some objective material which persuades the AO to reopen the assessment. 9. In the present case, it is quite evident that Tribunal s earlier observation with regard to classification based on the material before it was conclusive. Apparently, the revenue accepted it. What was remitted after the decision of the Tribunal which emanated from the determination under Section 49, was the tax on verifying statutory forms given and that too in the form of a remand by the First Appellate Authority. The materials available with this Court on the record point to the fact that the Sales Tax Officer took this opportunity of a limited remand to issue a notice under Section 24. Neither the order of the AO nor of the STO nor indeed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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