https://www.taxtmi.com/caselaws?id=155123 The High Court found that the Appellate Tribunal erred in not properly considering the provisions of the Import Control Act and the nature of the transaction between the parties. The Tribunal's findings were deemed insufficient, and the matter was remitted back for a fresh consideration. The tax revision cases were allowed, and the Tribunal was directed to reevaluate the case in line with relevant legal principles and evidence, emphasizing the need for a thorough assessment of the import nature of the transactions. en-us Wed, 10 Dec 1986 00:00:00 +0530 Sat, 31 Aug 2013 15:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155123 The High Court found that the Appellate Tribunal erred in not properly considering the provisions of the Import Control Act and the nature of the transaction between the parties. The Tribunal's findings were deemed insufficient, and the matter was remitted back for a fresh consideration. The tax revision cases were allowed, and the Tribunal was directed to reevaluate the case in line with relevant legal principles and evidence, emphasizing the need for a thorough assessment of the import nature of the transactions. Case-Laws VAT and Sales Tax Wed, 10 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155123