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TMI Blog2018 (11) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... present revision has been filed by the assessee for the assessment year 2012-13 (U.P.) under the U.P. VAT Act, 2008 (hereinafter referred to as "the Act"). The following two questions have been pressed by the learned counsel for the revisionist :- "i. Whether the Tribunal was justified in passing the impugned order without dealing with the question of reversal of input tax credit raised or the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e undisclosed purchase of mustard seed and consequentially to the turnover of manufactured mustard oil manufactured therefrom. Insofar as, these additions that have been made, the assessee does not dispute the correctness of the same. 3. The grievance of the assessee is on two other counts. First, it has been submitted that the reversal of input tax credit (on intra-state purchase of mustard seed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel could not dispute the correctness of the submission so advanced. 6. Consequently, no useful purpose would be served in examining this issue any further on merits. The Tribunal was obliged in law to decide such ground of appeal as was contained in the memo of appeal and had been pressed before it, during oral hearing. Failure to decide a ground of appeal after noticing the same in its order re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of this Court in the case of M/s Deep Murmura Products Baraut Alld. vs. Commissioner of Commercial Tax, Lko., VSTI 2014 (Vol. 21) B-929. 9. Learned Standing Counsel has fairly states that there can be no dispute as to the principle relied upon by the learned counsel for the assessee. Consequently, the finding of the Tribunal depriving the assessee benefit of input tax on undisclosed purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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