1983 (6) TMI 167

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.... of the Court was delivered by SUBRAMONIAN POTI, C.J.-The order of the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal from which this revision has arisen is one remanding the case to the assessing authority for de novo disposal in accordance with law and in the light of the observations in the order of the Tribunal. The liability to tax of the transactions by the Kerala State C....

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.... us............... As full details are not available, we are not in a position to decide the case. Therefore we are of the view that the case must go back to the assessing authority for considering all these factors." 3.. Dealing with import of African kernels, the Tribunal observed in paragraph 10 of its order: "................. the agreement entered into by Cashew Corporation of India wit....