1976 (7) TMI 157

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...., Sales Tax, has referred the following question for the opinion of this court: "Whether, on the facts and circumstances of the case, the order of remand passed by the Judge (Revisions) is valid in law?" The assessee carried on business of manufacture and sale of oil and oilcake. The total turnover disclosed was Rs. 75,183.22. The assessee did not disclose any net turnover. The assessing aut....

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....f remand, the assessee moved an application under section 11(1), which was rejected but the question was called by this court by its order dated 20th October, 1972. It has been held in Radhey Krishna Ramji Prasad Oil Mills, District Varanasi v. Commissioner of Sales Tax, U.P. Page 224 supra; 1975 U.P.T.C. 242., that an order of remand for consideration of the case by the assessing authority is wit....