2016 (4) TMI 617

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.... K Vedamurthy, HCGP JUDGMENT The appeal is admitted. Mr. T.K. Vedamurthy, learned Government Pleader takes notice on admission for the respondent. 2. With the consent of learned Advocate appearing for both sides, the appeal is finally heard. 3. The present appeal is directed against the Order dated 22.08.2014 passed by the Additional Commissioner of Commercial Taxes, Zone-3, Bangalore ....

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....the appellant did not produce the document in support of the sales returns. 5. The matter was carried in appeal before the Joint Commissioner of Commercial Taxes [Appeals]. As per the appellant, all the relevant documents were produced and the Appellate Authority in the said appeal modified the Order of Assessment and levied Central Sales Tax at 4% as against 'Nil'. The matter was taken up in s....

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.... by M/s. Kothari Products Limited to appellant whereby it is confirmed that the case of Bill Nos.622 and 623 both dated 10.07.2006 and Bill Nos.624 and 625 both dated 14.07.2006 have been rejected on account of inferior quality of the goods on 15.08.2006. The said letter is part of the record on the file of the Commissioner. The aforesaid aspect further considered with the reasoning recorded by th....

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....epted. Under these circumstances, we find that it would be a fit case to remand the matter to the Commissioner for reconsideration and after hearing learned representative of both sides, appropriate order may be passed afresh in accordance with law. 9. In view of the above, the impugned Order Annexure-A dated 22.08.2014 passed by the Additional Commissioner of Commercial Taxes, Zone-3, Bangalor....