1986 (8) TMI 419

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....rred to as the Act) has been preferred by the assessee against the judgment dated 28th February, 1986, passed by the Sales Tax Tribunal, Meerut, relating to assessment year 1977-78 arising out of proceeding under section 21 of the Act. Assessee is a society which used to receive coal for supply to its members. On the basis of the information received from the Director of Movement that the asses....

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....d counsel for the assessee, contended that the Tribunal committed an error in directing the first appellate court to make further enquiries. He submitted that the first appellate court should have decided the cases on the basis of the material on the record for the purpose of determining as to whether notice under section 21 of the Act was valid or not. Sri Agarwal further urged that in view of....

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....or exemption have been wrongly allowed in respect thereof. A careful reading of the orders of the Tribunal and the Assistant Commissioner (judicial) indicate that the material which was available on the record was not sufficient for initiating proceeding under section 21 of the Act and as such the matter was sent back for making certain enquiries. Learned counsel for the assessee has also urged th....

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....ibunal under the Act is the last fact finding authority and in my opinion the Tribunal should record its own finding on the basis of the material on record as to whether there was sufficient material for issuance of notice under section 21 of the Act or not. The Tribunal in the instant case instead of deciding the case on merit, on the basis of the material on the record, has on the contrary direc....