https://www.taxtmi.com/caselaws?id=164044 The Tax Board, as the final fact-finding and appellate authority under the Rajasthan Sales Tax Act, 1994, could examine both facts and law and substitute its own conclusion despite the first appellate authority's remand. Relying on Supreme Court authority that binding gum and rubber imported for tyre retreading were not exigible to works contract tax, it found no purpose in remanding the matter to the assessing authority. The interference with the remand order was therefore justified, and the finding that no tax was leviable on the import of raw material for tyre retreading was upheld in favour of the assessee. en-us Fri, 04 Jul 2008 00:00:00 +0530 Wed, 16 Apr 2014 17:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164044 The Tax Board, as the final fact-finding and appellate authority under the Rajasthan Sales Tax Act, 1994, could examine both facts and law and substitute its own conclusion despite the first appellate authority's remand. Relying on Supreme Court authority that binding gum and rubber imported for tyre retreading were not exigible to works contract tax, it found no purpose in remanding the matter to the assessing authority. The interference with the remand order was therefore justified, and the finding that no tax was leviable on the import of raw material for tyre retreading was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164044