ASHWANI KUMAR MISHRA,J. - (1.) Learned counsel for the applicant submits that there was no basis for the authorities to enhance the sale rate, and merely on surmises, such enhancement could not be sustained. Reliance is placed upon a decision of this Court in Suhasariya Products v. Commissioner, Trade Tax, U.P. Lucknow, (2014) 24 VLJ 65.
(2.) It is not disputed on behalf of the revenue that no specific material is referred to or relied upon for enhancing rate of sale.
(3.) Considering the facts and circumstances, it would be appropriate to remit this matter to Tribunal for a fresh consideration of cause, keeping in view the observations made in Suhasariya Products (Supra).;