2007 (5) TMI 579

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..... he facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold the dealer non-taxable despite the adverse material available on record indicates otherwise? (ii) Whether the Tribunal has properly utilised the adverse material available on record? The dealer is involved in manufacturing and sale of agricultural implements for the assessment year in question .....

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..... found that the dealer had imported iron without disclosing the value of Rs. 5 lakhs and further had purchased iron from unregistered dealer under section 3AAAA of the Act and therefore, without upsetting the said findings the order of the Tribunal holding that the dealer was not liable to pay tax cannot be sustained. Having perused the orders passed by the authorities, I find that the dealer .....

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..... iron and subsequent sale, that it was raised on the basis of complaint. However, the details of the complaints were never disclosed and the own case of the dealer was that he was importing iron for his own use and any sale of the iron was denied by the dealer and without any basis, the said sale had been accepted by the Deputy Commissioner (even though reduced). The only reason given by the two a .....

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