Commission-based foodgrain transactions proved by separate records; appellate finding restored over unsupported Tribunal interference.

Disputed foodgrain purchases were examined to determine whether they were made on the dealer's own account, constituting inter-State sales, or on commission basis for ex-U.P. principals. The record showed separate registers for own-account and commission transactions, stock-related records, despatch documents to principals outside U.P., separately maintained expenses, and commission-only charging without profit. The appellate authority accepted this documentary material and found commission dealings separately recorded. The Tribunal set aside that finding without adequately considering the full record, and its view was treated as unjustified. The appellate authority's finding in favour of the dealer was restored, and remand was declined because of the age of the matter.

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Issues: Whether the disputed purchases of foodgrains were made by the dealer on its own account so as to constitute inter-State sales, or whether they were made on commission basis for ex-U.P. principals.

Analysis: The assessment had proceeded on limited reasons and did not consider the full account material, including the separate registers maintained for own-account and commission transactions, the stock-related records, and the documents showing despatches to principals outside U.P. The appellate authority found that the transactions on commission basis were separately recorded, that the goods were sent at the same rate, that expenses were separately maintained, and that only commission was charged without profit. The Tribunal set aside that finding without properly examining the relevant material and without adequately dealing with the documentary record. In these circumstances, the Tribunal's view was held to be unjustified, and remand was declined because of the age of the matter.

Conclusion: The disputed purchases were not liable to be treated as the dealer's own inter-State sales, and the appellate authority's finding in favour of the dealer was restored.

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