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2009 (1) TMI 820 - ALLAHABAD HIGH COURTWhether, on the facts and in the circumstances of the case, the Trade Tax Tribunal has rightly accepted the dealer's declared transactions of the stock transfer despite the fact that there was sufficient evidence available on record to establish the impugned transactions to be related with the inter-State sales? Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal has properly utilized the material available on record? Held that:- This court is of the opinion that this case merited different treatment at the hands of the Tribunal. The facts of this case illustrate a disquieting feature as to how the Tribunal committed grave miscarriage of justice in allowing the appeal straightaway filed by the dealer-opposite party. The things were not as they have been made out by the Tribunal which has resulted in not only grave error of law but even gross miscarriage of justice. The questions raised in the revision are, therefore, decided in favour of the Department by holding that the Tribunal was not right in accepting the dealer's declared transaction as stock transfer. Appeal allowed. The common order of the Tribunal is set aside and the order of the first appellate authority is modified to the extent that it shall hear and decide the appeals itself afresh.
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