- (1.) THIS revision arises out of an order passed by the Commercial Tax Tribunal Lucknow dated 26.6.2014. The factual matrix of the case is that the revisionist filed monthly returns as well as annual returns in form -26 which were verified and accepted by the assessing authority in his order dated 02.01.2010 in the assessment year 2008 -09 under the U.P. VAT Act. On 11.9.2008, a survey of the business premises of the revisionist was conducted but due to non -presence of any authorized persons, the books of account could not be produced. However, an estimate of the stock was taken and certain loose papers , which were found on the premises were seized. The Dy. Commissioner (S.I.B.) submitted his report and thereafter the matter came up before the assessing authority, Deputy Commissioner (Commercial Tax), U.P. Lucknow.
(2.) THE contention of the revisionist is that the assessing authority while passing his order based upon best judgment assessment has relied in toto upon the S.I.B. report. The Assessing Authority in his best judgment assessment assessed the revisionist to a tax of Rs.37,43,116/ -.
(3.) AGGRIEVED by the order of the assessing authority the revisionist filed a first appeal before the Additional Commissioner (Appeals) Commercial Tax, Lucknow. This appeal was partly allowed by order dated 10.8.2011 and the estimated turn over was reduced, resulting in tax liability being reduced by Rs.13,43,000/ -. The revisionist then preferred a second appeal before the Commercial Tax Tribunal, Lucknow under section -57 of the U.P. VAT Act. The tribunal by the impugned order has remitted the matter again to the assessing authority on two questions : - 1."Whether ITC claimed can be disallowed against the provisions of 13 with rule 30 of the U.P. VAT Act and after signing the Purchases L (Purchase against tax invoice) 2.Whether ITC can be disallowed when no violation of any condition prescribed in Rule 21 of the U.P. has been made." On the question as to whether preparation of food amounts to 'manufacture' the Tribunal has held that preparation would amount to 'manufacture'.;