https://www.taxtmi.com/caselaws?id=154059 The Tribunal was justified in remanding the assessment for de novo disposal because the records needed to decide the taxability of the transactions were incomplete and the relevant agreements for the local purchase and import transactions were not available. On the existing material, a proper assessment could not be made, so the matter was sent back to obtain the necessary documents and decide the case afresh in accordance with law. The challenge to the remand was rejected. en-us Thu, 09 Jun 1983 00:00:00 +0530 Mon, 05 Aug 2013 18:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154059 The Tribunal was justified in remanding the assessment for de novo disposal because the records needed to decide the taxability of the transactions were incomplete and the relevant agreements for the local purchase and import transactions were not available. On the existing material, a proper assessment could not be made, so the matter was sent back to obtain the necessary documents and decide the case afresh in accordance with law. The challenge to the remand was rejected. Case-Laws VAT and Sales Tax Thu, 09 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154059