Foundational findings on business and dealer status are required before sales tax liability is determined, leading to remand.

The assessment and appellate orders were set aside because they did not contain findings on the foundational questions whether the applicants were carrying on "business" under section 2(1a) and were a "dealer" under section 2(c) of the Bengal Finance (Sales Tax) Act, 1941. Those issues had to be determined first as preliminary factual matters before any inquiry into liability under section 4(2). In the absence of such findings, the Tribunal declined to decide the disputed factual questions itself and remanded the matter to the fact-finding authority for fresh determination of business status, dealer status, and consequential tax liability.

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Issues: Whether the assessment and appellate orders could stand when there was no finding on whether the applicants were engaged in "business" and were a "dealer" under the Bengal Finance (Sales Tax) Act, 1941, and whether the matter required remand for a fresh determination of tax liability.

Analysis: The assessment and appellate orders did not record findings on the foundational questions whether the applicants' activities constituted "business" within section 2(1a) and whether the applicants were a "dealer" within section 2(c) of the 1941 Act. Those questions were treated as preliminary factual issues which had to be decided before any enquiry into liability under section 4(2). In the absence of such findings, the Tribunal declined to enter into the disputed factual questions and considered it proper to send the matter back to the fact-finding authority for fresh consideration.

Conclusion: The assessment and appellate orders were set aside and the matter was remanded for a fresh finding on business status, dealer status, and consequential liability to tax under section 4(2) of the 1941 Act.

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