Tribunal Appeal No.654/10.
Description: Tribunal Appeal No.654/10
Wednesday, the 9th Day of March, 2011.
Appellants: M/s Cavin Industries Private Limited, Hyderabad.
Respondent: The State of Andhra Pradesh
The appellant deals in fruit drinks and the C.T.O. treating that the appellant is dealing in sales of aerated fruit drinks and levied @ 12.5% as falling under schedule V.
The appellant preferred appeal and the appellate authority (A.D.C.) agreed with the contentions of the appellant remanded the matter to C.T.O.
Relying on the judgment of Kanyaka Parameswari Trading Company Vs. A.P. reported in 54 S.T.C. In which the reading indicates that when the best evidence is available before the appellate authority remanding the case, is nothing but waste of time
Source: Trade and Taxes volume no 18. Part no.1 April 2011. Page no.161.
Our Comment: The appellate authorities need not remand the case if suitable evidence is available on record.
