https://www.taxtmi.com/caselaws?id=377791 Under the U.P. Value Added Tax framework, a Tribunal reversing a first appellate order must record specific findings on all material grounds, including survey-related contentions. Treating purchases as made from an unregistered dealer solely because the registered selling dealer omitted sales from its return is insufficient. Bona fide purchases from a registered dealer cannot be disallowed merely because the seller failed to disclose or deposit tax, absent collusion. The Tribunal's order was set aside and the matter remanded for a fresh merits-based determination. en-us Mon, 01 Apr 2019 00:00:00 +0530 Thu, 04 Apr 2019 06:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377791 Under the U.P. Value Added Tax framework, a Tribunal reversing a first appellate order must record specific findings on all material grounds, including survey-related contentions. Treating purchases as made from an unregistered dealer solely because the registered selling dealer omitted sales from its return is insufficient. Bona fide purchases from a registered dealer cannot be disallowed merely because the seller failed to disclose or deposit tax, absent collusion. The Tribunal's order was set aside and the matter remanded for a fresh merits-based determination. Case-Laws VAT and Sales Tax Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377791