https://www.taxtmi.com/caselaws?id=164338 The Tribunal's decision in the case regarding purchases made on behalf of ex-U.P. principals for inter-State transactions was set aside. The Tribunal's failure to adequately examine the authenticity of the dealer's account books and reliance on general observations were deemed insufficient. The judgment emphasized the need for a detailed factual determination and directed a rehearing of the appeals to establish necessary findings in accordance with legal principles. The revisions were partially allowed, and the matter was remanded for a fresh decision focusing on factual findings and legal requirements, with no costs awarded. en-us Mon, 28 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164338 The Tribunal's decision in the case regarding purchases made on behalf of ex-U.P. principals for inter-State transactions was set aside. The Tribunal's failure to adequately examine the authenticity of the dealer's account books and reliance on general observations were deemed insufficient. The judgment emphasized the need for a detailed factual determination and directed a rehearing of the appeals to establish necessary findings in accordance with legal principles. The revisions were partially allowed, and the matter was remanded for a fresh decision focusing on factual findings and legal requirements, with no costs awarded. Case-Laws VAT and Sales Tax Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164338