TMI Blog2016 (8) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities which may have even tended to establish an import of new machinery into the State. In fact the subsequent enquiries undertaken by the authorities has itself seemed to indicate that the claim of the revisionist was unsubstantiated and unverifiable. All these, in the opinion of this Court are pure issues of fact which would not warrant interference by the Court in its revisional jurisdiction - revision dismissed. - SALES/ TRADE TAX REVISION No. 856 of 2006 - - - Dated:- 31-8-2016 - Yashwant Varma, J. Amit Jaitley, Vivek Pratap Singh and Bharatji Agarwal for the petitioner B. K. Pandey, Standing Counsel, for the respondent JUDGMENT Heard Sri Vivek Pratap Singh, learned counsel for the revisionist and Sri B.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Divisional Level Committee again scrutinized the papers and materials submitted. On 24 November, 2003, the Division Level Committee undertook a fresh inquiry. It however did not revise the conclusion which had been arrived at on an earlier occasion. The decision of the Divisional Level Committee has also been affirmed by the Tribunal in terms of the order impugned herein. It becomes pertinent to note that by a detailed order dated 18 September 2006, this Court had required the Trade Tax Department to undertake a fresh inquiry in respect of the transactions in question. Pursuant to the said directions, the Department undertook an inquiry and has submitted a report along with its affidavit dated 26 May 2007. The revisionist has filed his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt also refers to the inquiries made by the Sales Tax Authorities and their conclusions as contained in their letter dated 22 September 1989 to the effect that Indian Auto Mates had not supplied any material to the revisionist. The report also refers to and brings on record a letter dated 22 February 2007 of the Deputy Commissioner, Sales Tax in the State of Maharashtra, who after an inquiry has come to hold that no material or evidence existed to establish a purchase of machinery by the revisionist or in other words a supply of machinery in new form to the revisionist within the State of U.P. Learned counsel for the revisionist has, however, laid stress upon the letter dated 19 February 2007 of the UPFC which is stated to have been issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al have on more than one occasion found that the claim of the Revisionist was unfounded and not borne out from the material placed before them. No evidence was laid before the authorities which may have even tended to establish an import of new machinery into the State. In fact the subsequent enquiries undertaken by the authorities has itself seemed to indicate that the claim of the revisionist was unsubstantiated and unverifiable. All these, in the opinion of this Court are pure issues of fact which would not warrant interference by the Court in its revisional jurisdiction. This Court, therefore, finds no merit in the challenge laid in this revision which shall consequently stand dismissed. - - TaxTMI - TMITax - CST, VAT & Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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