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2019 (12) TMI 532 - ALLAHABAD HIGH COURTLevy of sales tax - sale made by the revisionist to its authorised dealers who are registered dealers under the U.P. Trade Tax Act, 1948 - Section 3-AAA of the U.P. Trade Tax Act,1948 - Transfer of right to use - additional evidence u/s 12-B of Indian Evidence Act - HELD THAT:- On perusal of the orders passed by the Tribunal as well as lower authorities, it would reveal that only the factual averments have been made therein. None of the clauses of the agreement has been referred to or looked into and merely on the basis of the leasing rent amount being received, the liability under section 3-F of the Act has been confirmed - Since the fact of the case has not been looked into by the Tribunal, being a last Court of fact, with regard to clauses of the agreement and case-laws on the subject, it will be appropriate that the matter should be remanded back to the Tribunal for reconsideration of the issue afresh. Levy of tax under section 3AAA of the Act - HELD THAT:- The assessment orders of the two parties, namely, M/s Automobiles Sterling and M/s Unique Motor, which are on record, show that tax has been levied and the tabulation, at the bottom of the assessment orders, itself reveals that the tax was deposited, which includes the tax levied on motor vehicle - the learned counsel for the revisionist has submitted that the assessment order were on record, but the Tribunal as well as the lower authorities have failed to get it verified from the respective Assessing Authorities. The matter is remanded to the Tribunal for reconsideration of the issues - revision allowed by way of remand.
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