DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM Vs. KERALA STATE CASHEW DEVELOPMENT CORPORATION LTD

JUDGEMENT

(1.) THE order of the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal from which this revision has arisen is one remanding the case to the assessing authority for de novo disposal in accordance with law and in the light of the observations in the order of the Tribunal. THE liability to tax of the transactions by the Kerala State Cashew Development Corporation Limited, Quilon, which is the assessee, is the question in controversy. THE goods purchased from various local suppliers by assessee are being exported and African kernels are imported by the assessee and it is the taxability of these transactions that is the subject-matter of this revision. THE Appellate Tribunal found that the necessary records were not available and without them there could not be a satisfactory disposal of the matter. It is this which prompted the Appellate Tribunal to remand the case.

(2.) DEALING with export of goods purchased from local suppliers the Tribunal observed : " A copy of the agreement for the supply of goods entered into by the local suppliers and the appellant is not available in the file and is also not placed before us. . . . . . . . . . . . . As full details are not available, we are not in a position to decide the case. Therefore we are of the view that the case must go back to the assessing authority for considering all these factors. "