TMI Blog1987 (1) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... 1981-82 arising from the combined order of the Tribunal dated 20-12-1985. 2. The question for consideration before the Tribunal was whether there was any liability on the part of the assessee to pay tax within the meaning of Section 3-AAAA of the U. P Sales Tax Act, 1948. The Tribunal took the view that the assessee had made purchases either from the small agriculturists or from the dealers, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from petty agriculturists. It shows that the Tribunal has culled out absolutely a new case, which was not set up to the level of the Assistant Commissioner (Judicial) by the Department even. I, therefore, hold that the Tribunal was not justified in holding that some of the purchases were made by the assessee from the small agriculturists, who were not dealers within the meaning of the proviso to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it was the duty of the assessee to furnish the details of the selling dealers to enable the Revenue to make the necessary investigation and come to the conclusion in the case whether or not the selling dealers were liable to pay tax. The assessee having failed to furnish complete details of all the selling dealers, I have no option but to remand the case to the Tribunal in this behalf. 5. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Supreme Court in the case of Commissioner of Sales Tax v. Nanak Chand Company, SLP (Civil) No. 8828 of 1985 and the decision of this Court given in the case of R. P. Chemicals (supra). 6. In the result, the revisions are allowed, the Tribunal's combined order dated 20-12-1985 is set aside, the cases are sent back to the Tribunal with a direction that it will call upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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