1986 (9) TMI 392

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....ear 1974-75. The respondent (dealer) carries on the business of purchase and sale of foodgrains and admitted his tax liability at Rs. 4,685. The assessing authority rejected the books of account of the dealer and fixed his turnover to Rs. 3,65,000 imposing tax liability at Rs. 16,420. The dealer preferred first appeal and the Assistant Commissioner (Judicial) partly allowed the appeal, reduced the....

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....d that it is open to the Tribunal to have examined the case on the facts and circumstances whether the decision already made is on the identical ground which is raised in the latter appeal which was decided subsequently by it. It was further urged that even if the grounds of the dealer's appeal are different which was decided by the Tribunal, the appeal of the Revenue authorities cannot be dismiss....

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....er of Sales Tax v. Patursuns Adarsh Nagar [1987] 67 STC 139 (All.); 1986 UPTC 308 and Commissioner of Sales Tax, U.P. v. Daya Ram Ram Sewak Dall Mill 1987 STD (HC) 1. On the basis of these authorities also it is urged that the Tribunal committed error in not deciding the appeal of the department. On the other hand, the learned counsel for the dealer relied on a decision of this Court in the case o....

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....e that the reduction of the penalty in the dealer's appeal was not challenged by the department, the said order had become final. In the present case there is no material on the record to come to the conclusion which has been drawn in the aforesaid case. In this case the second appeal of the department was dismissed only on the ground that since the appeal of the dealer had already been decided....