Revisional remand in sales tax assessment upheld where account books needed further examination under section 10.

A revisional authority may validly remand a sales tax assessment for fresh consideration where the account books require examination on aspects not yet considered. The rejection of books could not rest solely on higher electricity consumption, but the authority found the accounts had not been tested on other relevant grounds, making remand appropriate. The court held that an order directing reconsideration by the assessing authority falls within the statutory ambit of section 10 of the Sales Tax Act. The remand order was therefore upheld in law and the reference was answered against the assessee.

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Issues: Whether the order of remand passed by the revisional authority was valid in law.

Analysis: The assessee's account books had been rejected and the matter had reached the revisional stage. The revisional authority accepted that the books could not be rejected solely on the ground of higher consumption of electricity, but found that the accounts had not been examined from other relevant angles. In that situation, it considered remand to the assessing authority appropriate. The Court followed the principle that an order directing reconsideration by the assessing authority falls within the ambit of section 10 of the applicable Sales Tax Act.

Conclusion: The remand order was valid in law and the reference was answered against the assessee.

Final Conclusion: The legal effect of the decision is that a revisional order remanding a sales tax matter for fresh consideration is within jurisdiction where further examination of the account books is necessary.

Ratio Decidendi: A revisional authority may validly remand a sales tax assessment for reconsideration when the accounts require examination on aspects not yet considered, and such remand lies within the statutory ambit of section 10 of the Sales Tax Act.

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