2007 (2) TMI 615

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....rred to as "the Act") are directed against the order of Tribunal dated January 31, 2000 relating to the assessment year 1994-95 under the U.P. Trade Tax Act as well as under the Central Sales Tax Act, 1956 respectively. Heard learned Standing Counsel. Despite the service of notice, no one appears on behalf of the opposite party/dealer. Learned Standing Counsel submitted that the Tribunal ....

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....ad not given details that when the goods were purchased and thereafter when dispatched, the purchases have also not been got verified from VIR, at the time of making purchases, it was not disclosed to the farmers that the purchases were being made for and on behalf of ex-U.P. principal. The first appellate authority confirmed the order of the assessing authority, but the Tribunal has accepted the ....

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....oth the purchases and dispatches were co-related to each other. He submitted that without examining the transactions in the light of law laid down by the apex court, the Tribunal has illegally accepted the plea of the dealer in respect of the claim of purchases for and on behalf of ex-U.P. principal. I have perused the order of the Tribunal and the authorities below. I find substance in the ....

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....e assessment order also reveals that the transactions have not been examined in the light of law laid down by the apex court. In the circumstances, order of the Tribunal is vitiated and is liable to be set aside. Since the assessing authority had also not examined each and every transaction relating to the purchases claimed to be made for and on behalf of ex-U.P. principal in the course of inter-S....