Equalisation of sales tax claim under a circular required fresh consideration after the Commissioner failed to address it.

Equalisation of sales tax under the Board's circular required fresh examination because the Commissioner had not expressly considered the appellant's claim or the circular-based submission. The matter was remanded for adjudication on the basis of the submissions to be filed, and the impugned order was set aside for reconsideration in accordance with law.

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Issues: Whether the appellant's claim for equalisation of sales tax under the Board's circular required reconsideration by the Commissioner.

Analysis: The appellant relied on the Board's circular permitting equalisation of sales tax across clearances from different factories. Since the claim based on the circular had not been expressly considered by the Commissioner and the reply did not refer to it, the matter required examination by the adjudicating authority on the basis of submissions to be filed.

Outcome: The impugned order was set aside and the matter was remanded to the Commissioner for fresh consideration in accordance with law.

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