2016 (11) TMI 752

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....rties taken up for disposal together. The revisionist is stated to be engaged in the business of purchase and sale of food grains, oil seeds and other commodities. It was its case that it was also acting as a commission agent for and on behalf of various ex UP principals. In the course of assessment, the Assistant Commissioner while accepting the books of account of the revisionist rejected the claim regarding sale of food grains on commission basis. These sales were in fact treated as inter-State sales. Aggrieved by the said order the revisionist took the matter to the first appellate authority which remanded the matter to the assessing authority for passing orders afresh. Pursuant to the said remand the assessing authority passed an or....

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....68; द्वारा की गयी अपील के सम्बन्ध में माननीय सदस्य बिक्री कर अधिकरण पीठ- झाँसी द्वारा केवल प्रान्त बाहर के निर्देष्टाओं के लिए की ग&....

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....#2366;येगा l " However Sri Agarwal contends that in the ultimate computation made by the assessing authority, Items 8 and 9 which were additional liabilities came to be fastened upon the revisionist and which did not form part of the order of assessment as originally made. In this view of the matter, he would submit that the assessing authority has clearly travelled beyond the contours of the remand order. Additionally, he has drawn the attention of the Court to the findings returned by the assessing authority in respect of commission sales and submits that ex facie the conclusions recorded by the assessing authority that in all cases the commission sales were effected after three days of purchase is incorrect. Mo....