1985 (1) TMI 300

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..... ax Tribunal, Aligarh Bench, Aligarh, dated 29th January, 1983, relating to the assessment year 1979-80. In the instant revision, the only point which has been raised by the counsel for the assessee is that the assessee had submitted that it made local purchases and goods were not imported by it from outside U.P. and until and unless a finding is recorded that the goods were imported from outside .....

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..... ds and is allowed to the extent stated above. The order of the Tribunal to that extent is set aside and it is directed to decide the appeal afresh in the light of the observations made above on the basis of the evidence available on the record. However the parties shall bear their own costs. Let a copy of this order be sent to the Tribunal concerned as required under section 11(8) of the Act.
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