SB Sales Tax Revision No.1/1999 M/s Bajaj Industries Vs The CTO, Anti Evasion-II, Jaipur 6.2.2008 Hon'ble Mr Justice Ashok Parihar Mr Alkesh Sharma – for petitioner BY THE COURT: After hearing learned counsel for the petitioner I have carefully gone through the record. Since, considering the factual aspect, the Tribunal has remanded the matter back to the Assessing Authority for fresh assessment and the diary of the Chowkidar has been considered only as a corroborative evidence, no further interference is called for by this court under revision petition. The substantial questions as raised by the petitioner are not required to be decided at this stage. The revision petition is dismissed accordingly as having no merits. (Ashok Parihar) J. bnsharma