https://www.taxtmi.com/caselaws?id=104284 Where the statutory questions whether the purchaser fell within the definition of "dealer" and whether the certificate furnished substantially complied with rule 32(14) read with form 25 had not been examined on adequate material, the SC declined to decide the merits in appeal. Because the sales tax authorities and the High Court had not addressed those issues and the record was insufficient for a safe determination, the Court set aside the High Court's order and remitted the matters for fresh adjudication on the unresolved statutory questions. The ruling applies the principle that, when material facts needed to resolve statutory issues are missing, remand is the proper course. en-us Wed, 30 Jul 1997 00:00:00 +0530 Wed, 04 Sep 2013 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104284 Where the statutory questions whether the purchaser fell within the definition of "dealer" and whether the certificate furnished substantially complied with rule 32(14) read with form 25 had not been examined on adequate material, the SC declined to decide the merits in appeal. Because the sales tax authorities and the High Court had not addressed those issues and the record was insufficient for a safe determination, the Court set aside the High Court's order and remitted the matters for fresh adjudication on the unresolved statutory questions. The ruling applies the principle that, when material facts needed to resolve statutory issues are missing, remand is the proper course. Case-Laws VAT and Sales Tax Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104284