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2022 (4) TMI 513 - HC - VAT and Sales TaxAffirmation of remand order passed by the Additional Commissioner - reassessment proceedings were only initiated on the ground that tax could not be levied on the essential oil - change of opinion or not - burden to prove - second remand order - HELD THAT:- Admittedly, the dealer has acted as a commission agent for purchase of goods for and on behalf of Ex. U.P. Principals to which the various agreements have been referred in the original assessment order. The Tribunal being the last court of fact ought to have considered on legal issues as well as on the fact. This proceeding is not the original proceeding but it is a reassessment proceeding. The burden is heavily on the revenue to prove its case. The reassessment order was passed against the dealer. Against which the first appeal was preferred and the matter was remanded. Against the second remand, the assessee has already filed materials to prove its case though it is incumbent upon the Tribunal to have decide the issue itself. It is not the case that the dealer has failed to product material to prove its case. The Tribunal has further erred in holding that under Section 9 of U.P. Trade Tax Act the first appellate authority is not competent to look into the facts of the case. The matter is remanded back to the Tribunal to decide the issue afresh only on the basis of material available before the Tribunal - Revision allowed.
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