https://www.taxtmi.com/caselaws?id=154665 Purchases made for ex-U.P. principals were accepted on the facts, and that finding supported the assessee's exemption claim under the U.P. Sales Tax Act. The Tribunal's remand for fresh consideration of despatch details was unjustified because the despatch aspect was not in dispute before the assessing authority and did not undermine the positive finding already recorded. The High Court held the remand order unsustainable, set it aside, and directed fresh disposal treating the purchases as made for ex-U.P. principals. en-us Mon, 21 Jul 1986 00:00:00 +0530 Mon, 26 Aug 2013 12:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154665 Purchases made for ex-U.P. principals were accepted on the facts, and that finding supported the assessee's exemption claim under the U.P. Sales Tax Act. The Tribunal's remand for fresh consideration of despatch details was unjustified because the despatch aspect was not in dispute before the assessing authority and did not undermine the positive finding already recorded. The High Court held the remand order unsustainable, set it aside, and directed fresh disposal treating the purchases as made for ex-U.P. principals. Case-Laws VAT and Sales Tax Mon, 21 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154665