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1962 (8) TMI 56
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....ax Act, 1957, the petitioner challenges the correctness of the remand order passed by the Mysore Sales Tax Appellate Tribunal, Bangalore, in Case No. S.T.A. 208 of 1960-61, on two grounds, viz., (i) that on the facts found by the Tribunal there was no case for remand; and (ii) the Tribunal had no jurisdiction to remand the case. The Commercial Tax Officer computed the total net turnover of the pet....
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....n stock on 1st October, 1957, but sold during the period 1st October, 1957, to 31st March, 1958. Sri S.P. Bhat, the learned counsel for the petitioner, does not dispute that the view taken by the Tribunal is the correct view. But, his contention is that there was no need to remand the case, as it was not the case of the Commercial Tax Officer that any portion of the turnover relating to sales o....
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.... is only to carry out the directions of the Tribunal. It was next urged by Sri Bhat that the Tribunal had no power to remand the case. Undoubtedly, no specific power had been conferred on Tribunals to remand any case. That power will have to be spelled out, if it can be legitimately done, from section 22(4) of the "Act" which reads: "The Appellate Tribunal shall, after giving both parties to th....