1982 (2) TMI 293

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..... m, during the years 1973-74 and 1974-75, on sale of tyres of motor vehicles, etc., on the assumption that he had sold them after purchasing them from outside the State of U.P. In respect of both the years, the books of account of the dealer were rejected. The case of the dealer was that he was making sale of tyres, which was a controlled commodity, after purchasing them within the State of U.P. H .....

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..... on to both the years, shows that the Tribunal has not given any reasoning of its own nor has it recorded a conclusion that the dealer had imported tyres and then sold them to the extent aforesaid. The Assistant Commissioner (judicial), Sales Tax, also passed an order, common to both the years. For the year 1973-74, he recorded his finding against the dealer by saying that the possibility of sale b .....

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..... und, as a fact, that what had been sold by him were tyres imported by him from outside the State. Further, this finding had to be based on positive material to which reference should have been contained in the orders passed. Since, in this case, no positive finding has been recorded that the applicant had made sale of tyres to the extent aforesaid after importing them, it is obvious that the liabi .....

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