2000 (5) TMI 1047

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....se S.T.A. Nos. 62 to 66 of 1992, dismissing the appeal filed by the petitioner. 2. The facts leading to the filing of the case need not be recited, as the case is going to be remanded back to the learned Member of Assam Board of Revenue for a fresh disposal. However, in a nutshell, the dispute involved is with regard to the assessment years March 31, 1988, September 30, 1988, March 31, 1989, Sep....

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....on 2 of the Act is adequately wide to import all persons carrying on business within its ambit whether the business is carrying on for commission/ remuneration or otherwise. (b) The explanation under the section does not bar the principal within the State to appoint an agent for selling of its goods on his behalf inasmuch as the explanation is applicable only to a non-resident principal and there....

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....rejudice that the stock transfer of tea made to the selling agent was not by way of sale and therefore, not liable to tax. This question was not at all adverted to by both the learned court below. 4.. These are the sums and substances of the petitioner's contentions before the learned Board of Revenue, Assam. Unfortunately, the learned Board of Revenue, while disposing of the appeal by the afores....

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....ng this petition, I am also of the view that since the above issues have not been at all discussed by the learned Board, depriving this Court from examining the validity of the reasoning and the conclusion reached, the matter should go back to the learned Board of Revenue for fresh disposal. 6.. Having said so, in my considerate view, the crux of the dispute revolves around to this issue: (a) Wh....