ASHWANI KUMAR MISHRA,J. - (1.) The order of the Tribunal under challenge relates to the assessment year 1996-1997, whereby appeal of the revenue has been allowed and the matter is remitted for fresh consideration by the assessing authority. The order records that the assessee had taken benefit of form issued under Section 3-C (2) of the Trade Tax Act, 1948 but it was found that the transaction was neither reflected in the books of account of the seller nor any tax has been paid. The Tribunal further observed that it is also not clear as to whether the form itself had been issued by the seller inasmuch as neither seller nor its representative were confronted on this aspect. With such finding, the matter has been remitted back for fresh consideration.
(2.) Learned counsel for the revisionist submits that in case sufficient material regarding transaction was not available, the Tribunal ought not to have interfered with the finding returned by the first appellate authority.
(3.) Learned Standing Counsel, on the other hand, submits that the facts since have not been correctly ascertained, therefore, the order of remand is valid.;