1982 (2) TMI 284

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....d by the Sales Tax Tribunal, Faizabad, on 18th April, 1981. By this order, the Tribunal set aside the order passed by the Assistant Commissioner (Judicial), Sales Tax, Varanasi, remanding the case of the dealer-opposite party for the year 1971-72 for further enquiry to the assessing authority. The case of the dealer was that he had not carried on any business of manufacture and sale of bricks d....

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....for by the Assistant Commissioner from the assessing authority under rule 68(8) of the U.P. Sales Tax Rules. The Assistant Commissioner, as is clear from his order dated 27th September, 1978, was of the opinion that proper enquiry had not been made and that on the material on record, it could not be found out with certainty whether bricks were actually manufactured and sold by the dealer during th....

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....t was clear that the dealer was liable to be declared as not taxable. Allowing the appeal, it held so. Now, the Commissioner of Sales Tax has come to this Court. The first objection to the order taken by the learned standing counsel appearing for the Commissioner is that the case could not be decided by a Bench of one member of the Tribunal, particularly when the amount of tax in dispute exceeded ....

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.... the Tribunal, the amount of tax in dispute, so far as the dealer is concerned, was in excess of Rs. 5,000. The matter was thus cognisable by a Bench of two members. Learned standing counsel then urged that inasmuch as the Assistant Commissioner had only directed further enquiry on his view that the material on record was not sufficient to arrive at a positive finding on the question whether th....