Sales tax proof for IMFL sales may justify remand where sale bills are unavailable and fresh evidence is needed.

Where liability to sales tax on liquor sales depends on proof of first sales and second sales of IMFL to registered dealers, and the record lacks the sale bills needed for scrutiny, the matter may require fresh examination. The absence of a prescribed statutory declaration form was noted, while the assessee stated that declarations containing the relevant particulars had been filed. On that basis, the dispute was treated as fit for de novo consideration by the Tribunal, with liberty to adduce fresh evidence. The earlier decision was set aside and the tax dispute reopened for fresh adjudication without being bound by prior observations.

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Issues: Whether the assessment dispute concerning liability to sales tax on liquor sales required reconsideration by the Tribunal and whether the assessee should be permitted to adduce fresh evidence.

Analysis: The assessment related to alleged first sales and second sales of IMFL made by the assessee to registered dealers. The absence of a prescribed statutory declaration form was noted, and the assessee stated that declarations containing the relevant particulars had been filed. In these circumstances, the matter was found fit for fresh examination by the Tribunal, especially since the record before the court did not include the sale bills for scrutiny.

Conclusion: The Tribunal's decision was set aside and the matter was remanded for a de novo hearing, with liberty to the assessee to adduce fresh evidence.

Final Conclusion: The tax dispute was reopened for fresh adjudication by the Tribunal without being bound by earlier observations.

Ratio Decidendi: Where a tax liability dispute turns on proof of sales details and no prescribed declaration form exists, the matter may be remanded for fresh consideration and additional evidence.

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