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2010 (6) TMI 729 - UTTARAKHAND HIGH COURTWhether the assessing authority has no occasion to repudiate the factual position depicted by the respondent before the appellate authorities? Held that:- Neither before the Tribunal nor before this court any effort has been made by the revisionpetitioner to controvert the factual position projected by the respondent (on the basis of which the appeal preferred by the respondent was accepted). It is too late in the day for the revision petitioner now, and that, too without any material or cause to assail the findings recorded by the Deputy Commissioner (Appeals), as also by the Commercial Tax Tribunal, Uttarakhand, Dehradun. The factual conclusions drawn by the Deputy Commissioner (Appeals) have remained unassailed. The respondent, has established that the goods which had entered the State of Uttar Pradesh from the entry check-post at Kulhal, had actually exited from the State of Uttar Pradesh from exit check-post of Ghaziabad, and had factually been sold in the State of Delhi. Thus viewed, the respondent fully established the onus placed on him in terms of the proviso under section 28B of the 1948 Act Revision dismissed.
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