High Court overturns Sales Tax Tribunal decision, remits assessment back for fresh review by Assistant Commissioner

The High Court set aside the Sales Tax Appellate Tribunal's decision on a remitted assessment and remitted the entire matter back for fresh consideration by the Appellate Assistant Commissioner. The petitioner's challenge against the assessment made by the assessing officer for the year 1978-79 was allowed with no costs.

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The petitioner, a dealer in hides and skins, challenged the assessment made by the assessing officer for the year 1978-79. The Sales Tax Appellate Tribunal affirmed one assessment but remitted another back for fresh consideration. The High Court set aside the Tribunal's decision on the remitted assessment based on a previous judgment, and remitted the entire matter back to the Appellate Assistant Commissioner for fresh consideration. The petition was allowed with no costs.

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