https://www.taxtmi.com/caselaws?id=275822 The High Court set aside the Tribunal's decision in a tax liability assessment case under the U.P Sales Tax Act, 1948. The Tribunal's inclusion of new elements not presented initially was deemed unjustified. The court directed the Tribunal to obtain complete details of selling dealers for accurate tax assessment, emphasizing the necessity for complete information for proper investigation. The case was remanded for further inquiry into selling dealers' turnover to determine tax liability accurately, with a focus on resolving interest liability contingent on the selling dealers' tax liability. en-us Wed, 28 Jan 1987 00:00:00 +0530 Thu, 18 Oct 2018 10:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275822 The High Court set aside the Tribunal's decision in a tax liability assessment case under the U.P Sales Tax Act, 1948. The Tribunal's inclusion of new elements not presented initially was deemed unjustified. The court directed the Tribunal to obtain complete details of selling dealers for accurate tax assessment, emphasizing the necessity for complete information for proper investigation. The case was remanded for further inquiry into selling dealers' turnover to determine tax liability accurately, with a focus on resolving interest liability contingent on the selling dealers' tax liability. Case-Laws VAT and Sales Tax Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275822