2000 (1) TMI 948

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....esent petitioner. All the appeals have been dismissed by the common order of the Board holding the same to be infructuous. 2.. The Board has noticed that by the order of the Deputy Commissioner (Appeals), Commercial Taxes Department, Udaipur, dated July 18, 1994, had allowed the appeals of the assessee and remanded the case back to the assessing officer for making fresh assessment orders. Aggriev....

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....at finding that the transaction in question were works contract. Independent finding has not been reached by the assessing officer, nor was he required to. Therefore, making of assessment on that basis cannot deprive the Revenue from challenging the finding of the Deputy Commissioner (Appeals) on the merits before the Board. The Board could not decline to decide that issue by resorting to short ci....