1979 (9) TMI 181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Commissioner of Commercial Taxes? If so, is the order of remand passed by the Tribunal in this case legally justified?" 2.. The first part of the aforesaid question is directly covered by a Bench decision of this Court in the case of Commissioner of Commercial Taxes, Bihar, Patna v. Guru Charan Sao[1974] 34 S.T.C. 378. which is based upon a decision of the Supreme Court on the same question in the case of Board of Revenue, Madras v. Raj Brothers Agencies[1973] 31 S.T.C. 434 (S.C.). 3.. Consequently, the first part of the question has to be answered in the affirmative, that is to say, from the order dated 14th January, 1969, passed by the Commissioner of Commercial Taxes under section 31(5) of the Bihar Sales Tax Act, 1959, here....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....present assessing officer, he enhanced the gross turnover and also rejected the claim for exemption of sales made outside Bihar. The assessment was appealed against and the same was set aside and remanded for reassessment after examining the dealer's books of account. For the period in question, therefore, there was a prayer that the ex parte assessment order should be set aside. 5.. The Commissioner of Commercial Taxes, after having duly mentioned the aforesaid facts, rejected the dealer's petition on the simple ground that he had failed to appear when he was called upon to do so by the assessing officer. The dealer then moved the Commercial Taxes Tribunal in revision. The Tribunal observed that although the gross turnover could be enha....