Exemption from GST — The Tribunal remanded the matter back to Divisional Level Committee with the direction to make an inquiry as to whether the moulds, dyes and jigs which were given by the petitioner to various vendors for manufacture of components were exclusively been used for manufacture of components of the petitioner and after manufacture of such components were supplied back only to the petitioner. The authorities submitted their independent reports in detail in favour of the petitioner. The Divisional Level Committee, after considering the report directed to include the investment made by the petitioner in fixed capital investment towards. One the Tribunal has not challenged the Tribunals’ remand order; same cannot be permitted to re-agitate matter by way of a proceeding under section 4A-(3) of the Act. Commissioner has not exercised its power judicially in issuing the impugned notice under section 4A-(3) of the Act. Thus, same is quashed. — LG Electronics (India) Pvt Ltd. Vs. State of U.P. And 04 Others [2019] 11 TAXLOK.COM 072 (Allahabad)