Remand for unresolved statutory questions where the record lacked material to decide dealer status and certificate compliance.

Where the statutory questions whether the purchaser fell within the definition of "dealer" and whether the certificate furnished substantially complied with rule 32(14) read with form 25 had not been examined on adequate material, the SC declined to decide the merits in appeal. Because the sales tax authorities and the High Court had not addressed those issues and the record was insufficient for a safe determination, the Court set aside the High Court's order and remitted the matters for fresh adjudication on the unresolved statutory questions. The ruling applies the principle that, when material facts needed to resolve statutory issues are missing, remand is the proper course.

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Issues: Whether the matter should be remanded because the questions whether the purchaser fell within the statutory expression defining "dealer" and whether the certificate furnished substantially complied with the prescribed rule had not been examined on adequate material.

Analysis: The unresolved questions turned on the application of the statutory definition of "dealer" and the effect of sub-rule (14) of rule 32 read with form 25. As those questions had not been dealt with by the sales tax authorities or the High Court, and the record did not contain sufficient material for a safe determination in appeal, a final decision on merits was declined.

Conclusion: The order and judgment of the High Court were set aside and the matters were remitted to the High Court for decision on the unanswered questions.

Final Conclusion: The appellant obtained a remand for fresh adjudication of the unresolved statutory questions, and the appeals were allowed.

Ratio Decidendi: Where material facts necessary to decide the statutory questions are absent, the proper course is to set aside the impugned decision and remit the matter for fresh determination rather than decide the issues on appeal.

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