Intra-State sale and de novo assessment remand upheld where no perversity or legal error was found.

The disputed turnover was supported by bills and vouchers, and the Revenue's own communication indicated an intra-State sale. The Tax Board did not itself finally determine tax liability; it remanded the matter for de novo assessment after giving the assessee an opportunity of hearing. The Rajasthan High Court found no perversity or legal error in that course and held that no question of law arose for interference. The remand direction for fresh assessment was therefore upheld.

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Issues: Whether the Tax Board was justified in setting aside the assessment and remanding the matter for fresh assessment after holding that the disputed turnover was an intra-State sale and that the assessee had already deposited the tax.

Analysis: The disputed turnover was supported by bills and vouchers and the Revenue's own communication indicated that the sale was within the State. The Tax Board did not finally determine the tax liability itself but restored the matter to the assessing authority for a de novo assessment after giving the assessee an opportunity of hearing. In such circumstances, no perversity or legal error was found in the remand order, and no question of law was held to arise for interference.

Conclusion: The remand order was upheld and no interference was made with the Tax Board's direction for fresh assessment.

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