B.N.Sapru, J. - (1.) This is a revision by the Commissioner of Sales Tax.
(2.) The assessee had appealed against an assessment order to the Assistant Commissioner (Judicial) who set aside the order appealed against and remanded the matter to the assessing authority.
(3.) The Commissioner of Sales Tax was aggrieved by the order of remand and filed an appeal before the Tribunal. The application for stay of further proceedings consequent upon the order of remand was moved on behalf of the Commissioner of Sales Tax. A single member Bench of the Tribunal dismissed the stay application.;