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TMI Blog2007 (9) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... Revision is allowed in part - - - - - Dated:- 24-9-2007 - RAJES KUMAR , J. RAJES KUMAR J. Present revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act ) is directed against the order of the Tribunal dated January 7, 2003 relating to the assessment year, 1990-91. The dealer/opposite party (hereinafter referred to as the dealer ) was carrying on the business of manufacture and sale of rice, oil, etc., and was also carrying on the business of foodgrain, oil-seed, etc. During the year under consideration, dealer had made purchases of rice bran for Rs. 70,220.50 and mustard khali for Rs. 2,56,476. The assessing authority rejected the books of account on the basis of the seized documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appearing on behalf of the dealer-opposite party. The learned Standing Counsel submitted that the matter was remanded back by the first appellate authority with the direction to make the inquiry in respect of the seized documents with reference to the explanation given by the dealer and the Tribunal was not justified in deciding the matter on merit. He submitted that the Tribunal has held that the order of the first appellate authority, remanding back the matter to the assessing authority is not justified on the ground that the entire documents were available before him and he should have himself enquired into the matter. If it was so, the matter should have been remanded back to the first appellate authority to decide the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue relating to the taxability of the purchases of mustard khali sold against form IIIB, Tribunal still proceeded to decide the issue and has allowed the exemption. On the aforesaid facts, learned Standing Counsel submitted that the matter may be remanded back to the first appellate authority to decide the appeal afresh on merit adjudicating all the issues involved in the appeal. Having regard to the facts and circumstances, in my view the order of the Tribunal is not justified and is liable to be set aside. The matter is remanded back to the first appellate authority to decide the appeal on merit and to adjudicate all the issues involved in the appeal. In case, if the first appellate authority feels that any further enquiry in the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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