TaxTMI 
TaxTMI 
2007 (8) TMI 695
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.... directed against the order of the Tribunal dated May 22, 2007 relating to the assessment years 1989-90, 1990-91, 1991-92, 1992-93 and 1993-94 both under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956. Brief facts of the case are that the applicant was a registered dealer under the U.P. Trade Tax Act and claimed to be the purchasing commission agent and during the years under co....
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....he appeals. The applicant further filed appeals before the Tribunal. The Tribunal by the impugned order came to the conclusion that neither the assessing authority nor the first appellate authority examined each and every transaction. According to the Tribunal for arriving to the conclusion that the purchases were made in the course of inter-State purchases, it was necessary to examine each and ev....
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....Act, the Tribunal has power to remand back the case to the assessing officer with the direction to examine the transactions. There is no dispute that each and every transaction has not been examined by the assessing authority and without examining the nature of the transactions, the claim of the applicant had been rejected. Therefore, the Tribunal is right in saying that before rejecting the clai....