1990 (7) TMI 330

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....der section 24(3) of the Act: "Whether, on the facts and in the circumstances of the case, for the assessment year 1975-76 the Member, Additional Sales Tax Tribunal, Orissa, was correct in taking a view, different from that for the year 1974-75, when the materials for both the years are the same, and thus allowing the appeal and reducing the assessment to the returned figures in favour of the d....

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....wever, find that the Tribunal has given no acceptable reason for accepting the returned figures. When two forums have held that the case is not one where power under section 12(1) can be exercised, the Tribunal ought to have given cogent reasons for reversing the same. Accordingly, the Tribunal is not correct without considering the materials to direct the Sales Tax Officer to accept the returned ....