9911796707
TMI Blog2007 (2) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment year 1994-95 under the U.P. Trade Tax Act as well as under the Central Sales Tax Act, 1956 respectively. Heard learned Standing Counsel. Despite the service of notice, no one appears on behalf of the opposite party/dealer. Learned Standing Counsel submitted that the Tribunal has accepted the claim of the dealer in respect of the purchases made for and on behalf of ex-U.P. pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have also not been got verified from VIR, at the time of making purchases, it was not disclosed to the farmers that the purchases were being made for and on behalf of ex-U.P. principal. The first appellate authority confirmed the order of the assessing authority, but the Tribunal has accepted the claim without examining the nature of transactions and without considering the various objections tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he transactions in the light of law laid down by the apex court, the Tribunal has illegally accepted the plea of the dealer in respect of the claim of purchases for and on behalf of ex-U.P. principal. I have perused the order of the Tribunal and the authorities below. I find substance in the argument of learned Standing Counsel. The apex court in the case of Commissioner of Sales Tax v. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down by the apex court. In the circumstances, order of the Tribunal is vitiated and is liable to be set aside. Since the assessing authority had also not examined each and every transaction relating to the purchases claimed to be made for and on behalf of ex-U.P. principal in the course of inter-State purchases, it would be appropriate that the matter may be remanded back to the assessing authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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