1982 (2) TMI 293

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....ed by the levy of tax upon him, during the years 1973-74 and 1974-75, on sale of tyres of motor vehicles, etc., on the assumption that he had sold them after purchasing them from outside the State of U.P. In respect of both the years, the books of account of the dealer were rejected. The case of the dealer was that he was making sale of tyres, which was a controlled commodity, after purchasing ....

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....perusal of the order of the Tribunal common to both the years, shows that the Tribunal has not given any reasoning of its own nor has it recorded a conclusion that the dealer had imported tyres and then sold them to the extent aforesaid. The Assistant Commissioner (judicial), Sales Tax, also passed an order, common to both the years. For the year 1973-74, he recorded his finding against the dealer....