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2008 (7) TMI 888 - ALLAHABAD HIGH COURTWhether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in knocking off the State revision and allowing fully dealer's revision without considering the fully adverse facts which were available on the records? Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to quash the assessment order by accepting the dealer's version despite the fact that purchases of oil at ₹ 26,36,523 were not verifiable and most sellers of these purchases were found not in existence? Held that:- The fact that all the account books have been reduced to ashes in fire on July 31, 1985 was not disclosed to the Surveying Officer, who visited the place immediately after two days, i.e., on August 2, 1985. The assessing officer opined that theory of fire is nothing but a cock and bull story and has been set up purposely. The said finding has not been reversed or ever touched by the Tribunal. The Tribunal was under legal obligation to have taken into consideration those aspects of the case also which were considered by the authorities below in negating the case of the dealeropposite party, more so while reversing the order of the authority below to it. Viewed as above, the order of the Tribunal is unsustainable and indefensible. The said order is hereby set aside and it is held that the Tribunal was not justified in allowing the appeal filed by the dealer-opposite party. The Tribunal has committed error while dismissing the appeal filed by the Department. It is further held that the Tribunal was not justified in accepting the dealer's version that on the purchase of oil amounting to ₹ 26,36,523 no tax could be levied.In the result, the revision succeeds and is allowed. The order of the first appellate authority is restored.
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