TaxTMI 
TaxTMI 
2010 (11) TMI 876
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....Tribunal dated September 16, 2010 by which the Tribunal has upheld the order passed by the first appellate authority remanding back the matter to the assessing officer. For the month of September, 2008, the applicant had filed return claiming set-off of the tax paid by the seller on the basis of the invoices issued by the selling dealer with the amount of tax payable by the applicant. On inquiry,....
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....gistration certificate has been suspended from the month of September, 2008. The assessing authority has raised the demand of Rs. 97,257 and also levied the penalty under section 54 of the VAT Act. Being aggrieved by the aforesaid two orders passed by the assessing authority, the applicant filed two appeals before the Joint Commissioner (Appeal). The Joint Commissioner (Appeal) allowed both the a....
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.... Suyash Agarwal, counsel for the applicant and learned standing counsel. I have perused the impugned order. The counsel for the applicant submitted that to provide a fresh inning the matter should not be remanded back. In support of the contention he relied upon a decision of this court in the case of Abid Hasan Watch Company, Varanasi v. Commissioner of Sales Tax reported in [1995] UPTC 1035. ....