Matter not to be remanded back when all the materials on record are available

Johnson Matthey Chemicals India Private Limited Vs Commissioner of Commercial Tax, UP (Allahabad High Court) The Hon’ble Allahabad High Court in M/s Johnson Matthey Chemicals India Private Limited v. Commissioner of Commercial Tax [Sales/Trade Tax Revision No. 360 and 361 of 2022 dated December 22, 2022] set aside the order passed by the Commercial Tax Tribunal (“the Tribunal”) remanding the matter to the Assessing officer. Held that, the Tribunal was incorrect in remanding back the matter, when all the material was before it thus, it should have dealt with each of the material and decid...