9911796707
TMI Blog2022 (2) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as verified. Further, the purchases made from the respective dealers were duly registered and verifiable from the official web site of the Department and therefore, it cannot be said that purchases were made from unregistered dealers. The present revisions are dismissed. - SALES/TRADE TAX REVISION No. - 623 of 2014 SALES/TRADE TAX REVISION No. - 624 of 2014 SALES/TRADE TAX REVISION No. - 625 of 2014 - - - Dated:- 22-2-2022 - Hon'ble Piyush Agrawal, J. For the Revisionist : S.C. For the Opposite Party : Praveen Kumar ORDER Hon'ble Piyush Agrawal, J. Heard learned counsel for the parties. At the very outset, it is agreed on behalf counsel for the parties that issue involved in the aforesaid revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alers. The Assessing Authority treated the said purchases from unregistered dealer and, therefore, has rejected the claim of Input Tax credit against such purchases against which the dealer opposite party preferred first appeal which was allowed and the matter was remanded to the Assessing Authority. Against the remand order the opposite party preferred second appeal which was allowed hence the present revision. Learned standing counsel submits that since the information was received from the Special Investigation Officer and the purchases shown by the opposite party were from the unregistered dealer, therefore input tax credit claimed by the opposite party was disbelieved but by the order of first appellate authority and the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the State. However, counsel for the revisionist has produced the judgment in Sales / Trade Tax Revision Nos. 143 of 2015 and 144 of 2015 for the assessment year 2010-11 of the dealer-opposite party which has been decided by this Court in favour of the opposite party - dealer by dismissing the State revision. The Tribunal being the last court of fact has recorded the finding of fact in favour of the opposite party that all the transactions were made through Bank and were duly accounted for as well as verified. Further, the purchases made from the respective dealers were duly registered and verifiable from the official web site of the Department and therefore, it cannot be said that purchases were made from unregistered dealers. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
