2016 (11) TMI 413

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.... to determine the turnover as fresh, while the First Appellate Authority has determined the turnover after due consideration of the report furnished by the assessing officer under Section 9(3)(a)(4) of the Act and explanation of the applicant as per directions of the Tribunal in its earlier order dated 21.05.2004? (ii) Whether on the facts and circumstances of the present case the Tribunal was legally justified in remanding the matter to the assessing officer while all the material and evidence were available on record and no further inquiry or investigation was required? Briefly stated, the facts of the present case are that the applicant is engaged in manufacture and sale of craft papers. For the assessment year in question i.e. A.Y. 19....

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....erred second appeals before the Trade Tax Tribunal, Muzaffar Nagar being Second Appeal Nos.313 of 2001 (U.P.), 314 of 2001 (Central), CTT Vs. Hariom Papers and Second Appeal No.225 of 2001 (U.P.) and Second Appeal No.226 of 2001 (Central), Hariom Papers Vs. CTT. The Tribunal allowed all the afore-noted four appeals and remanded the matter to the First Appellate Authority with direction to decide the appeals in the light of observations made in the body of the order. Consequently, the first appeals of the assessee were renumbered being First Appeal No.870 of 2004 (U.P.) and First Appeal No.871 of 2004 (Central), which were decided by the Joint Commissioner (Appeal)-2, Trade Tax, Saharanpur, Headquarter, Muzaffarnagar by order dated 20.10.200....

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....Trade Tax Tribunal Muzaffarnagar Bench, Muzaffarnagar, which were allowed by the impugned order dated 04.10.2010 and the matters were remanded to the assessing authority to pass assessment order afresh in the light of the observations made in the body of the order. Aggrieved with this order of the Tribunal, the assessee has filed the present revisions under Section 58 of the U.P. VAT Act. Learned counsel for the applicant submits that all the records and facts were well before the Tribunal and, therefore, the Tribunal was wholly unjustified to remand the matter to the assessing authority instead of deciding the controversy. It is further submitted that the Tribunal has committed manifest error of law in remanding the matter to the assessin....

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....he First Appellate Authority that the evaded manufacture of craft paper is 985.244 metric tons and accordingly, tax liability of the assessee is required to be determined. From the order of the First Appellate Authority, it is evident that it did not determine the quantity of final product manufacture from the raw material (waste paper) of 161.971 metric tons but proceeded to make a lump sump addition of Rs. 15 lacs in the provincial turnover and Rs. 5 lacs in the central turnover. Before the Tribunal, the report of assessing authority under Section 9(3) of the Act was disputed by the assessee and it was submitted that the report is not based on facts and evidences. On these facts, the Tribunal observed that to determine the evaded turnover....