TMI Blog2023 (8) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the country as well as purchases made from outside the State of U.P. It is admitted between the parties that the tax levied by the Assessing Authority has been confirmed, which goes to show that the purchases from unregistered dealer have been confirmed upto the Tribunal. Once the said finding is not assailed by the respondent, the Tribunal was not correct in holding that the respondent has not made purchase of iron steel from unregistered dealer. The Tribunal, by the impugned order, has tried to blow hot cold at the same time. It may further be observed that the Tribunal, while recording the finding under the Entry Tax Act that the purchased have not been made from unregistered dealer by the respondent, has neither made any d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022? Learned ACSC submits that the opposite party is a work-contractor and deals in the business of electric fittings. The dispute relates to the assessment year 2013-14 under the Entry Tax Act. He further submits that in the disputed year, the respondent carried on the work of electric fittings. The Assessing Authority, while passing the order dated 20.09.2017 under the UP VAT Act had disbelieved certain purchases and rejected certain claim of the respondent treated the same to be purchased from unregistered dealer and made the best judgement assessment. Since the best judgement assessment was made holding certain purchases being made from unregistered dealer, the tax was imposed. Similarly, under the Entry Tax Act also, when under U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontray, learned counsel for the respondent - dealer supports the impugned order passed by the Tribunal. He submits that the Tribunal has accepted the purchases being made from outside the State of U.P. as well as goods imported from outside the country and therefore, has partly allowed the appeal. He further submits that there was no material under the Entry Tax Act to justify fixation of turnover of Rs. 1 crore and levying the tax of Rs. 5 lacs and therefore, the Tribunal has rightly deleted the said levy of tax. He further submits that the Tribunal has accepted that there was no purchase being made from unregistered dealer and therefore, has rightly deleted the levy of entry tax. He prays for dismissal of the revision. After hearing le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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