2022 (3) TMI 633

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..... 2 (Arising out of SLP (C) No 17320 of 2019) - -
CST, VAT & Sales Tax
Civil Appeal No 1327 of 2022 (Arising out of SLP (C) No 17296 of 2019) Civil Appeal No 1328 of 2022 (Arising out of SLP (C) No 20007 of 2019) Hon'ble Dr. Justice D.Y. Chandrachud And Hon'ble Mr. Justice Surya Kant For the Petitioner(s) : Mr. S.K. Bagaria, Sr. Adv., Mr. Aditya Bhattacharya, Adv., Ms. Apeksha Mehta, .....

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..... (i) were not pressed and that only the questions of law at (b), (d) and (e) were pressed. Questions (b), (d) and (e) formulated in paragraph 4 of the impugned order of the High Court are extracted below: "(b) Whether the learned Tribunal is justified in not deleting the Tax free and First Point Tax Paid goods turnover from the taxable turnover and as such the order is illegal & arbitrary. (d) .....

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..... in paragraphs 11, 12 and 14. 5 Having regard to the questions which are raised, we are of the view that the proceedings should be remitted back to the High Court for disposal afresh. To facilitate this process, we allow the appeals and set aside the impugned order dated 13 February 2019. All the tax revisions, namely Tax Revision Nos 1, 2, 3, 4 and 5 of 2001, shall stand restored to the file of t .....

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