TATA IRON AND STEEL CO LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) - In this reference arising out of an order passed by this Court under Section 33 (2) of Bihar Sales Tax Act, 1959 (hereinafter in short 'the Act' only) the following questions of law have been fallen for consideration :

(2.) Whether the Tribunal was justified in rejecting the revised return filed by the petitioner before the assessing authority after the remand for the same reason ?"

(3.) When the matter was taken up by the Assessing Officer for examination of the aforesaid claim of the assessee pursuant to the remand order by the Tribunal the assessee filed a revised return putting forward an additional claim of Rs. 18.91.723/- said to be representing the sales affected to registered dealers during this period. The claim was disallowed on the ground that it was beyond the scope of the remand order. The assessee pursuaded his cause for additional claim up to revisional stage before the Tribunal but failed on the ground that the additional claims were not entertainable in view of the limited remand. Under these facts, the above referred questions have fallen for our reconsideration.