TMI Blog2012 (10) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... survey need verification, then there is no reason to interfere with the impugned order passed by the learned Tribunal, who has just remanded the matter back to the assessing officer, to re-examine the issue and pass afresh order. No question of law emerges from the impugned order. - Trade Tax Revision Nos. 144 to153 of 2012 - - - Dated:- 4-10-2012 - SATISH CHANDRA (DR), J. For the Appellant : N.C. Mishra, Chandra Has Mishra and Ramesh Chandra Mishra For the Respondents : The Chief Standing Counsel and Sirajul Hasan, Standing Counsel, DR. SATISH CHANDRA J.- All the revisions have been filed under section 57 of the U.P. Value Added Tax Act, 2008 against a common judgment and order dated June 29, 2012 passed by the Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evisionist has filed the present revisions before this court. With this background, Sri N.C. Mishra, learned counsel for the revisionist, submits that all the facts were available before the learned Tribunal, but the learned Tribunal remanded the matter back to the assessing officer, for verification of the form F. He also submits that the learned Tribunal has directed that photocopies of the seized documents may be made available to the assessee. He further submits that the learned Tribunal might have decided this case on merits. For this purpose, he has relied on the ratio laid down in the case of Nehru Steel Rolling Mills v. CST [1993] UPTC 407, where it was observed that a remand order should not be readily made, and it should only b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is created. Legal fiction, as is well-known, must be given its full effect. ... 83. The particulars required to be furnished in form F clearly manifest that the proof required is as to whether the goods were factually transferred to the assessee himself or his branch office or his agent and not to any third party. Any other enquiry is beyond the realm of the assessing authority. Lastly, he made a request that the impugned order may kindly be set aside. On the other hand, Sri Sirajul Hasan, learned standing counsel justified the impugned order. He further submits that regarding ex-U.P. principals, where the agreement was executed, this fact is not clear as per the Tribunal's order. He also submits that the purchases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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