2017 (9) TMI 395

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.... ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The Government has filed this appeal raising the following questions for our consideration : "(a) Whether under the facts and circumstances, the learned Tribunal erred in allowing the production of FForms without insisting the production of evidence? (b) Whether under the facts and circumstances the direction given by the learned Tribun....

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....at the Assessing Officer had accepted the movement of goods when in essence had taxed them as interState sales. F Form being supplied at the appellate stage, the appellate authority could have denied the benefit. However in view of the fact that certain F Forms were incomplete, the Tribunal remanded the proceedings before the first appellate authority to grant reasonable opportunity to furnish ful....