2008 (7) TMI 922

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..... y any purchase tax on such purchases of goods. The said plea was not found favour with the assessing authority. It was held by the assessing authority that the account books produced by the dealer-opposite party are not reliable. They are forged and fabricated one. The said order was confirmed in appeal by the first appellate authority. Being further aggrieved, the dealer-opposite party preferred aforestated second appeals before the Tribunal and the Tribunal by the order under revision has allowed the appeals and held that the purchases made by the dealer-opposite party were on behalf of ex-U.P. principals in the course of inter-State purchases. In the memo of revision, the following questions of law have been raised by the learned stand .....

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..... perusal of the order of the Tribunal, it is evident that the Tribunal has examined the matter itself and reached to the conclusion that the purchases were made on behalf of ex-U.P. principals. Considered the respective submissions of the learned counsel for the parties and perused the record. As noted above, the claim of the dealer was rejected by the assessing authority on the ground that the dealer has failed to prove that it made purchases on behalf of ex-U.P. principals. The assessing authority in the assessment order has examined the nature of the transactions in great detail. He also examined the account books which were produced for verification before it. After making analysis of the facts of the case, the assessing authority reach .....

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..... principals. The said observation is without any basis and not borne out from the record. Had it been so, there would have been no occasion for the assessing officer to levy the purchase tax on the dealer-opposite party. It appears that the Tribunal has allowed the appeal without applying its mind to the real controversy involved. It has not taken care to record a finding as a fact whether the purchases were made on behalf of ex-U.P. principals. To determine the said issue, it was necessary for the Tribunal to have looked into the order book, despatch register, movement of goods, etc. In this view of the matter, the order of the Tribunal cannot be sustained and the same is hereby, set aside. It is held that for extending the benefit of law a .....

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