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TMI Blog2019 (4) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ng court, it should have recorded specific finding for arriving at such conclusion. The order passed by Tribunal dated 08.02.2019 is set aside and the matter is remanded back with the direction to the tribunal to decide the case afresh on merits - revision allowed by way of remand. - Sales/Trade Tax Revision No. - 96 of 2019 - - - Dated:- 1-4-2019 - Rohit Ranjan Agarwal, J. For the Applicant : Shubham Agrawal For the Opposite Party : C.S.C. ORDER 1. Heard Shri Shubham Agrawal, learned counsel for revisionist and Shri Bipin Kumar Pandey, learned Standing Counsel for opposite party. 2. Petitioner has filed the present revision under Section 58 of the U.P. Value Added Tax Act, 2008 on following question of law: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the assessing authority on 31.01.2015, to which reply was submitted on 05.02.2015, further the purchase of wheat made from registered dealer is covered by Form 9R and gate pass of the Mandi Samiti. Further the allegation that the purchase of wheat made from five dealers who are duly registered under the Act, but they have not shown the sale in their return, while the revisionist has produced the tax invoice, 9R and gate passes. 4. The assessing authority by order dated 17.03.2018 passed an assessment order by which it has imposed tax on purchase made by applicant from four registered dealers and has enhanced the disclosed turnover of purchases made by the applicant treating it to be purchase from unregistered dealer, while p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said purchase by the revisionist to be purchase from an unregistered dealer. 7. Sri Shubham Agarwal, learned counsel for revisionist has placed reliance upon a judgment of Delhi High Court in case of On Quest Merchandising India Pvt. Ltd. v. Government of NCT of Delhi and others, 2018 (56) GSTR 177 (Delhi) . 8. Per contra, Shri Bipin Kumar Pandey, learned Standing counsel very fairly submits that Tribunal should have decided both the grounds taken by the department in the appeal and further he accepted the fact that the tribunal should have recorded specific finding before setting aside the order of the first appellate court. 9. Considering the rival submissions of the parties and perusing the records of the case, I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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