MURLI COAL DEPOT Vs. COMMISSIONER TRADE TAX

JUDGEMENT

(1.) Heard counsel for the revisionist and learned Standing Counsel.

(2.) By this revision, the revisionist has challenged the order of the Trade Tax Tribunal dated July 22, 2002 by which the Tribunal while allowing the second appeal of the assessee has remanded the matter to the assessing authority.

(3.) Earlier the matter came to this Court by means of Trade Tax Revision No. 5 of 1999 and Trade Tax Revision No. 4 of 1999. Both the revisions were decided by the common judgment dated March 22, 1999 copy of which has been filed as annexure-4 to the revision. This Court remanded the matter to the Tribunal with certain directions as contained in the order. This Court has observed in the judgment that appellate authority as well as the Tribunal has not examined certain aspects of the matter which were required to be examined.