2007 (7) TMI 593

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....justified in allowing the appeal, filed by the Trade Tax Department, and remanding the matter back to the assessing authority despite the fact that it is the last court for finding of fact. II. Whether the Trade Tax Tribunal, Bench-I, Ghaziabad, was justified in remanding back the matter to the assessing authority although the whole material and record were placed before it. III. Whether the Trade Tax Tribunal, Bench-I, Ghaziabad, erred in law in remanding back the matter to the assessing authority on the ground of opportunity to the Trade Tax Department despite the fact that on the said ground the matter can only be remanded to the first appellate authority." In effect the question of law which arises for determination is as to wh....

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....had not been heard before the Deputy Commissioner (Appeal). Learned counsel for the applicant also does not dispute the fact that departmental representative had not been heard before the Deputy Commissioner (Appeal). However, the Tribunal after recording the said finding has further recorded that the applicability of section 3F of the U.P. Trade Tax Act and sections 3, 4 and 5 of the Central Sales Tax Act have not been correctly applied by the Deputy Commissioner (Appeal) and in fact the business of the dealer which falls under the category of works contract which requires further enquiry and verification by the assessing officer and accordingly remanded the matter to the assessing officer. According to the learned counsel for the dealer a....