1987 (3) TMI 487

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....'s order dated 21st February, 1986. The dispute relates to the purchases which the assessee claimed to have made for ex-U.P. principals as an agent. The assessing officer recorded the findings that the purchases made by the assessee were debited in the name of ex-U.P. principals right on the date when the purchases were made, that the goods so purchased were dispatched to the ex-U.P. principals....