2009 (11) TMI 831

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....s dealing in purchase and sales of foodgrains at Laharpur, District Sitapur and is registered under the U.P. Trade Tax Act, 1948. For the assessment year 1997-98 the notices were issued to the revisionist by the assessing authority and after considering the reply submitted by the revisionist the assessing authority rejected the book version and enhanced the net turnover of the revisionist by means of the order dated October 16, 1998. The said order was challenged by the revisionist before the Deputy Commissioner (Appeal), Trade Tax, Sitapur which was partly allowed by the order dated March 23, 1999. The order dated March 23, 1999 passed by the appellate authority was challenged in Second Appeal No. 108 of 1999 under section 10(2) of t....

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....the revision has not dealt and decide all the grounds, which were taken by the revisionist before the Tribunal. I have heard learned counsel for the parties and perused the record. As per the settled proposition of law as laid down by this court in a catena of decision that the Tribunal being the last fact finding authority under the Trade Tax Act, so Tribunal is bound to consider all the grounds mentioned in the memorandum of appeal and to give its finding on all the ground raised therein. This court in the case of Janki Ent Udyog v. Commissioner of Sales Tax, U.P., Lucknow reported in [1996] STD 13 (All) held that: "3. The learned Tribunal has not considered all the grounds mentioned in the memo of appeal when the learned counsel....