https://www.taxtmi.com/caselaws?id=161474 The Tribunal could not reverse the first appellate authority's finding that the assessee was non-taxable without giving reasons or identifying material showing taxable imported purchases. The Court noted that the Tribunal failed to explain why the earlier reasoned order was erroneous and relied on no evidence to support a presumption that the assessee dealt in imported goods. An appellate authority should not disturb a reasoned finding without addressing the reasons supporting it. On that basis, the Tribunal's order was held unsustainable, and the matter was remanded for a fresh decision. en-us Mon, 29 Apr 2002 00:00:00 +0530 Wed, 29 Jan 2014 16:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161474 The Tribunal could not reverse the first appellate authority's finding that the assessee was non-taxable without giving reasons or identifying material showing taxable imported purchases. The Court noted that the Tribunal failed to explain why the earlier reasoned order was erroneous and relied on no evidence to support a presumption that the assessee dealt in imported goods. An appellate authority should not disturb a reasoned finding without addressing the reasons supporting it. On that basis, the Tribunal's order was held unsustainable, and the matter was remanded for a fresh decision. Case-Laws VAT and Sales Tax Mon, 29 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161474