2007 (8) TMI 695

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..... essment years 1989-90, 1990-91, 1991-92, 1992-93 and 1993-94 both under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956. Brief facts of the case are that the applicant was a registered dealer under the U.P. Trade Tax Act and claimed to be the purchasing commission agent and during the years under consideration purchased gur on behalf of ex-U.P. principal and after purchasing th .....

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..... l by the impugned order came to the conclusion that neither the assessing authority nor the first appellate authority examined each and every transaction. According to the Tribunal for arriving to the conclusion that the purchases were made in the course of inter-State purchases, it was necessary to examine each and every transaction and, therefore, the matter has been remanded back to the assessi .....

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..... officer with the direction to examine the transactions. There is no dispute that each and every transaction has not been examined by the assessing authority and without examining the nature of the transactions, the claim of the applicant had been rejected. Therefore, the Tribunal is right in saying that before rejecting the claim of the applicant, each and every transactions should be examined .....

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