2021 (8) TMI 1071

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....ended that the impugned orders are passed without jurisdiction as the provisions of the Central Sales Tax Act, 1956 [hereinafter referred to as 'CST Act'] has been erroneously interpreted by the respondent, while passing the orders impugned. 3. The learned Senior counsel drawn the attention of this Court with reference to Section 6(2) of the CST Act and contended that exemptions are granted and such exemptions are not properly interpreted in the case of the petitioner. The learned counsel solicited the attention of this Court with reference to the other provisions of the CST Act and contended that the writ petitions on hand are filed on the ground, raising the jurisdictional aspect and therefore, it is to be considered. 4. Per....

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....such adjudication and the expertise in the field of taxation especially with the Appellate authorities will have certain relevance in the matters, more specifically, where factual disputes are involved. It is needless to state that High Court is not an expert body on taxation. However, the officials of the Tax Department are certainly aware of certain intricacies of the accountancy and the manner, in which, the traders are conducting business and dealing with the accounts in a particular manner, more specifically, in a calculated manner. Therefore, in the interest of justice, the Court must allow the Appellate authority to go into such details and the manner of operation and accounting by the dealers and make a final finding and such a fina....