2004 (3) TMI 728

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....8 of the West Bengal Taxation Tribunal Act, 1987 assailing the order dated January 30, 2001 passed by the West Bengal Commercial Taxes Appellate and Revisional Board (in short, "the Board") in case No. RN-44/85-86 for the period ending March 31, 1993. 2.. The petitioners are manufacturers of carbon black which is used throughout India by the automobile tyre company. The dispute in course of ass....

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.... the West Bengal Commercial Taxes Appellate and Revisional Board (in short, "the Board") in case No. RN-44/85-86 for the period ending March 31, 1993. 2.. The petitioners are manufacturers of carbon black which is used throughout India by the automobile tyre company. The dispute in course of assessment arose if the amount of turnover rebate allowed to the customers is to be deducted from the sa....

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.... as the foreign exchange proceedings had since been decided and the documents were available. 10.. On the reference their Lordships held, "The Tribunal has power to remand a case for a further investigation of facts but the power has to be exercised with proper discretion. It should not be exercised if all the basic facts necessary for the disposal of the matter are already on record and if the....

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.... appears that the Tribunal has adopted an easy course to remanding the matter. The remand was superfluous when the parties have argued the matter at length". 11.. The aforesaid legal principles, also apply in our view, in the present case. The order of remand passed by the learned Members of the Board is, found to be unjustified and liable to be set aside. The learned Members should dispose of ....