1999 (8) TMI 945

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....opy to the other side. The affidavit of service is dispensed with. The application along with the supplementary affidavit is taken up for hearing on the question of admission. The applicant's main grievance is that though the firm, of which the applicant is a partner, made all purchases from outside West Bengal, to be more specific from outside India, the assessing officer yet did not allow the ap....

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....a. Referring to the order of the West Bengal Commercial Taxes Appellate and Revisional Board, Mr. Goswami further adds that this authority, simply relied on the finding of the appellate authority, though the applicant took all care to produce a statement of purchases and supporting documents. According to him the applicant was involved in purchase of timber from outside India and had never any occ....

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....tant case the applicant-firm simply mentioned that its specific purchase price was "nil" and that neither was any statement of purchase furnished nor was any document in respect of such purchases produced. Hence, according to Mr. Saha, the assessing authority was justified in disallowing the claim with regard to exemption from tax on specific purchase prices. 3.. Considered the contentions of t....

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....ion if it is really entitled to the same under the law. Accordingly for the ends of justice the matter should go back to the assessing officer for reconsideration of the matter. Mr. K.K. Saha also concedes that if the matter is to be sent back it should be sent to the level of the assessing officer because the matter in dispute requires detailed scrutiny of the purchases and supporting documents. ....