2009 (1) TMI 813

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es relate to the assessment years 1991-92 (Central) and 199293 (Central). The applicant, a public limited company, was granted eligibility certificate under section 4A of the U.P. Trade Tax Act, 1948 from July 4, 1985 for a period of six years. The goods manufactured by the dealer were exempt from payment of tax for the aforesaid period of six years both under the U.P. and Central Sales Tax Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n pursuance of the purchase order given by its customers. The explanation furnished by the dealer has not been accepted. Shri Bharat Ji Agrawal, learned senior counsel for the applicant, submits that Faridabad depot was opened in July, 1991 after the expiry of the exemption period. Some old stationery was used by Faridabad depot with the result the presumption has been drawn that the applicant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s involved in the revision. The revision is concluded by finding of fact. It is therefore, dismissed. So far as the assessment year 1992-93 is concerned, the learned senior counsel strenuously submits that the Tribunal has dismissed the appeal filed by the dealer-applicant without recording finding its own on the issue whether the 16 vehicles which were allegedly sold to different Government De....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on to the respective submissions of the counsel for the parties. A bare perusal of the order of the Tribunal, relating to the assessment year 1992-93 would show that the Tribunal has expressed its general agreement without recording any specific finding with the order of the first appellate authority. The Tribunal, being the last fact finding authority, should have considered the submissions of....