TaxTMI 
TaxTMI 
2004 (3) TMI 728
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....n 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 assessment arose if the amount of....
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....es 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 sale price, since it was nothing bu....
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....s 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 these facts appear in the order of the I....