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2019 (4) TMI 235

e as it has not recorded any finding to the affect the ground taken by the department regarding the survey made on 23.05.2015 and, further, the findings recorded by the Tribunal to the extent that as the selling dealer has not disclosed the sale for the month of April, May and June 2015 in his return, the purchases so made by the revisionist shall be held to be from the unregistered dealer. As the tribunal is the last fact finding court, it should have recorded specific finding for arriving at such conclusion. - The order passed by Tribunal dated 08.02.2019 is set aside and the matter is remanded back with the direction to the tribunal to decide the case afresh on merits - revision allowed by way of remand. - Sales/Trade Tax Revision No .....

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rther contended that wheat was lying in large bins in the factory and was not weighed at the time of survey and on the basis of estimation only it was recorded that wheat in process was 2800 quintals, while as per Account books, wheat in process was found to be 2831.39 quintals. Thus, there was a difference of 31.39 quintals on the the basis of estimation, a show cause notice was issued by the assessing authority on 31.01.2015, to which reply was submitted on 05.02.2015, further the purchase of wheat made from registered dealer is covered by Form 9R and gate pass of the Mandi Samiti. Further the allegation that the purchase of wheat made from five dealers who are duly registered under the Act, but they have not shown the sale in their retur .....

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April, May and June though declared by the purchasing dealer was not declared in the return of the selling dealer. 6. The tribunal in a very cursory manner only considered the second ground of department and allowed the appeal of department, solely on the ground that the selling dealer has not disclosed his sale for the month of April, May and June, and treated the said purchase by the revisionist to be purchase from an unregistered dealer. 7. Sri Shubham Agarwal, learned counsel for revisionist has placed reliance upon a judgment of Delhi High Court in case of On Quest Merchandising India Pvt. Ltd. v. Government of NCT of Delhi and others, 2018 (56) GSTR 177 (Delhi). 8. Per contra, Shri Bipin Kumar Pandey, learned Standing counsel very fai .....

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