TaxTMI 
TaxTMI 
2010 (3) TMI 1040
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....e contrary to the judgment of this honourable court in the cases of Auto Sales, Allahabad v. Commissioner of Sales Tax [1983] UPTC 1298, Commissioner of Sales Tax v. Girdhar Das [1981] UPTC 915, Commissioner of Sales Tax v. Alodeal Chemicals Manufacturing Co. Pvt. Ltd. [1998] UPTC 840 and Tata Timkin Limited v. CTT [1999] NTN 523 and also the judgment of the honourable Supreme Court in the case of Anand Swarup Mahesh Kumar v. Commissioner of Sales Tax [1980] 46 STC 477 (SC); [1980] UPTC 1308? (iv) Whether the Deputy Commissioner had the jurisdiction or authority to remand the matter to the assessing authority for re-verification of the applicant's entitlement to exemption under section 4AA of the Act when this question was not involved....
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.... been segregated in the books of accounts. I have also heard learned standing counsel for the Department, who does not deny that the books of accounts of the assessee were accepted. The order of the Tribunal records that the agreement dated April 26, 1996 was not binding on the Department. The purpose of examining the agreement was to see whether the agreement was a genuine one and whether the contentions of the assessee that the tax had been collected by the assessee from his purchaser as a composite price in order to determine whether the tax was included in his turnover as composite price or whether it was liable to be taxed separately as having been charged separately. The authorities below have failed to do so. Thus the matter requir....