1977 (2) TMI 112

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....der section 41 of the Pondicherry General Sales Tax Act, 1967, hereinafter referred to as the Act. In this case, the Joint Commercial Tax Officer, Pondicherry, determined the taxable turnover of the assessee at Rs. 31,025 for the assessment year 1969-70 by his order dated 28th January, 1971. Against this order, the assessee preferred an appeal to the Appellate Assistant Commissioner, Pondicherry, ....

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....ointed out that the Government set aside only the order of the Appellate Assistant Commissioner and that if it so set aside the order of the Appellate Assistant Commissioner it should have restored the order of the assessing authority and if it wanted to set aside the order of the assessing authority also, it should have done so and directed the assessing authority to conduct a fresh enquiry and t....

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.... It may restore the order of the assessing authority; or (2) It may set aside the order of the assessing authority also and direct the assessing authority to redetermine the turnover. However, it had no power whatever to modify the order of the Appellate Assistant Commissioner so as to redetermine the turnover to be in excess of the turnover determined by the assessing authority itself, beca....