1971 (1) TMI 107

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....strenuously contended by Mr. Dasaratharama Reddy appearing for the revision petitioner that there is no justification at all for remanding the matter by the Sales Tax Appellate Tribunal when the findings recorded by it are entirely in favour of the petitioner. The petitioner is the proprietor of Panduranga Rice Mill, Cuddapah, carrying on rice milling operations. He is not a registered dealer and ....

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....ssfully challenged by the petitioner before the Assistant Commissioner of Commercial Taxes and, therefore, he carried the matter in appeal to the Sales Tax Appellate Tribunal. The Sales Tax Appellate Tribunal for the reasons recorded by it though thought fit to set aside the best judgment assessment, however, remitted the matter back to the assessing authority for disposal afresh after making adeq....

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.... that the appellant himself was clandestinely purchasing paddy, converting it into rice and selling the rice in due course. As already pointed out that was not the case of the assessing authority at all." When it is not the case of the assessing authority that the petitioner was clandestinely purchasing paddy and converting the same into rice and then selling it, we fail to understand what usef....