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2019 (4) TMI 235 - ALLAHABAD HIGH COURTLevy of tax - purchase of wheat - Correctness of disclosed purchases made by the applicant from the registered dealers - Held that:- The order passed by Tribunal dated 08.02.2019 is unsustainable as it has not recorded any finding to the affect the ground taken by the department regarding the survey made on 23.05.2015 and, further, the findings recorded by the Tribunal to the extent that as the selling dealer has not disclosed the sale for the month of April, May and June 2015 in his return, the purchases so made by the revisionist shall be held to be from the unregistered dealer. As the tribunal is the last fact finding court, it should have recorded specific finding for arriving at such conclusion. The order passed by Tribunal dated 08.02.2019 is set aside and the matter is remanded back with the direction to the tribunal to decide the case afresh on merits - revision allowed by way of remand.
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