Case Law Details
National Chemical Vs Commissioner Commercial Tax (Allahabad High Court)
Introduction: This article provides an analysis of the judgment and order dated 10.12.2021 passed by the Commercial Tax Tribunal in the case of National Chemical vs. Commissioner Commercial Tax. The case revolves around a key legal question related to the remand of a matter that had previously attained finality.
Detailed Analysis: The case involves a proprietorship firm engaged in the manufacture and sale of chemicals. A survey was conducted at the firm’s premises on 13.5.2015, leading to a provisional assessment order on 8.10.2015. The provisional assessment order raised certain demands based on discrepancies in the description of chemicals. However, the first appeal against this order was allowed on 18.12.2015.
Later, a regular assessment order was passed on 2.3.2020, rendering the second appeal filed by the revenue infructuous. The dispute primarily centers on the findings related to the shortage of 1710 kgs of calcium octet, as recorded during the survey in 2015.
The central legal question addressed in this case is whether the Tribunal was justified in remanding the matter, considering that a provisional assessment had already been decided in favor of the revisionist. The revisionist argued that since the provisional assessment order did not draw adverse inferences against them regarding the shortage of chemicals, there was no basis for the remand.
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