High Court upheld Tribunal’s decision to remand the matter for redetermination

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 ord...