2008 (7) TMI 894

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....vision petition is directed against the order of the Tax Board dated July 10, 2007 whereby the learned Tax Board held that there was no justification on the part of the appellate authority, namely, Deputy Commissioner (Appeals) to remand the case back to the assessing authority vide order dated October 10, 2005 as the assessing authority had already passed the impugned assessment order dated Novem....

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....ourt and no tax could be imposed on import of binding gum and rubber for the purpose of tyre retreading, there was no justification for remanding the case back to the assessing authority. The learned counsel for the petitioner-Revenue has submitted that the learned Tax Board ought not to have interfered with the remand order and allowed the assessing authority to pass fresh order in accordance ....