https://www.taxtmi.com/caselaws?id=154510 An appellate tribunal, as the fact-finding authority, must independently consider each assessee appeal and dispose of it by a reasoned speaking order on the issues actually raised. Where the record shows that the tribunal confined itself to the department's appeals and did not genuinely address the assessee's turnover challenge, the appellate order is vulnerable to interference. The matter is then to be reconsidered under section 11(8) of the U.P. Sales Tax Act, with the rehearing limited so that the coal purchase controversy remains outside its scope. en-us Mon, 30 Sep 1985 00:00:00 +0530 Thu, 22 Aug 2013 17:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154510 An appellate tribunal, as the fact-finding authority, must independently consider each assessee appeal and dispose of it by a reasoned speaking order on the issues actually raised. Where the record shows that the tribunal confined itself to the department's appeals and did not genuinely address the assessee's turnover challenge, the appellate order is vulnerable to interference. The matter is then to be reconsidered under section 11(8) of the U.P. Sales Tax Act, with the rehearing limited so that the coal purchase controversy remains outside its scope. Case-Laws VAT and Sales Tax Mon, 30 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154510