ASSISTANT COMMISSIONER Vs. HINDUSTAN ZINC LTD

JUDGEMENT

(1.) HEARD learned Counsel for the parties.

(2.) THE petitioner challenges the order passed by the Rajasthan Tax Board, Ajmer, dated 20th July, 1998 by which the order passed by the Dy. Commissioner (Appeals) setting aside the Assessment Order passed by the Assessing Officer was affirmed.

(3.) HAVING heard the learned Counsel for the parties, I am of the opinion that the orders of the Tax Board as well as of the Dy. Commissioner (Appeals) are not speaking orders inasmuch as they are not supported by the reasons either on the finding of facts or of law. In reaching their conclusions, solely on the basis of the order passed in the previous assessment, without considering the impact on the nature of transaction of the bill issued by the company in the name of National Hydro Electric Power Corporation, the effect of certificate in Form 'D' submitted by National Hydro Electric Power Corporation Limited Transmission Unit, Jammu under its own seal and not under the seal and signature of Salal Trans Corporation, and without considering who the actual buyer of the respondent company is, the appellate authorities have acted mechanically. In coming to its conclusion, even it has not considered that so far as deal is concerned whether it is between dealer and the J. and K. Govt. or its department or with the NHEP Corporation. If the latter is the buyer, then a contract between buyer and J. and K. Govt. cannot affect the liability of tax in the hands of dealer in question on that basis.