https://www.taxtmi.com/caselaws?id=163573 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. en-us Tue, 26 Feb 2008 00:00:00 +0530 Thu, 11 Dec 2014 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163573 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. Case-Laws VAT and Sales Tax Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163573