Purchase tax liability set aside where the Tribunal relied on an earlier order already overturned, requiring fresh disposal.

The Tribunal's fastening of purchase tax liability on the assessee could not stand because it was based on an earlier Tribunal decision that had already been set aside in revision. With the foundation of the impugned order removed, the High Court held that the proper course was to annul the Tribunal's order and remit the appeals for fresh disposal in accordance with law. The remaining issues, including rejection of account books and liability to interest under section 8(1) of the U.P. Sales Tax Act, were left unanswered after the order was set aside.

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Issues: Whether the Tribunal's order fastening purchase tax liability on the assessee, based on an earlier Tribunal decision that had already been set aside, was liable to be set aside and the matter remitted for fresh decision.

Analysis: The Tribunal had relied on its own earlier decision in a similar matter to sustain the assessee's liability. Since that earlier order had already been set aside in revision and the matter directed to be reconsidered, the foundation of the impugned order could not be sustained. In these circumstances, the proper course was to annul the Tribunal's order and require a fresh decision of the appeals in accordance with law. The remaining submissions, including rejection of account books and liability of interest under section 8(1) of the U.P. Sales Tax Act, did not survive for consideration after the order was set aside.

Conclusion: The revisions were allowed, the Tribunal's order was set aside, and the appeals were remitted for fresh disposal in accordance with law.

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