1983 (7) TMI 331

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....plicant against the order of the Sales Tax Tribunal, Bareilly Bench, Bareilly, dated 30.4.83. The facts in brief, are that the assessee a dealer in Kirana goods in the assessment year 1972-73, showed turnover of Rs. 8,37,317. The book version was rejected by the Assessing Authority and the turnover was assessed at Rs. 34 Lakhs. On appeal, the Asstt. Commissioner (J) reduced the turnover to Rs. 25 ....

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....the legal position as urged by the assessee before it, but eventually, it remanded the case back to the Assessing Authority for afresh decision. The counsel for the assessee urges that the Tribunal having accepted the legal position, committed illegality in remanding back the case to the Assessing Authority, I quite agree with Mr. Prakash Krishna that the Tribunal having accepted the entire conten....