TMI Blog2022 (4) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... ut it is a reassessment proceeding. The burden is heavily on the revenue to prove its case. The reassessment order was passed against the dealer. Against which the first appeal was preferred and the matter was remanded. Against the second remand, the assessee has already filed materials to prove its case though it is incumbent upon the Tribunal to have decide the issue itself. It is not the case that the dealer has failed to product material to prove its case. The Tribunal has further erred in holding that under Section 9 of U.P. Trade Tax Act the first appellate authority is not competent to look into the facts of the case. The matter is remanded back to the Tribunal to decide the issue afresh only on the basis of material available bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the original assessment order dated 08.12.2004 has accepted the purchases amounting to ₹ 66,79,530/- as purchase on behalf of the Ex. U.P. Principals and Central sale of essential oil covert against 4 Form C for ₹ 35,63,969/- no fresh material has been brought on the record, as such the reassessment proceeding is change of opinion. (ii) Whether, in any view of the matter the remand order passed by the appellate authority dated 27.5.2011 was rightly sustained by the Tribunal without adjudicating the subject matter of appeal raised in the memorandum of Second Appeal specially when the assessing authority travelled beyond the subject matter of the sanction order dated 15.9.2006 in so far as rejection of Central Sale agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per contra, the Standing Counsel supports the order passed by the authorities below. He submits that the dealer has failed to bring on record the material to justify the purchases for goods on behalf of the Ex. U.P. Principals. He submits that on the essential oil the central tax could not be levied as the provision of the Act and, therefore, the reassessment proceedings have been rightly initiated. He further submits that since the dealer has failed to show the purchases for goods on behalf of the Ex. U.P. Principals as the reassessment order was passed ex-parte. In the interest of justice, the matter was remanded back in favour of the dealer to justify his case. In support of his claim he prays for dismissal of the revisions. After h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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