2008 (7) TMI 919

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....irected against the order passed by the Trade Tax Tribunal in Second Appeal No. 700 of 1997 relating to the assessment year 1993-94. In the memo of revision the following question of law has been raised: 1.. Whether, the Trade Tax Tribunal was legally justified in accepting form IIIG-2 issued by Mukesh Trading Co., Jalaun despite the incriminating evidences on record indicating that the same wa....

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....r revision has allowed it on the ground that M/s. Mukesh Trading Company had taken the liability to pay the purchase tax on its own and therefore the dealer-opposite party could not be saddled with the liability even if the said purchases have not been disclosed by the selling dealer in its return. Shri B.K. Pandey, learned standing counsel for the Department, submits that the Tribunal has not ....

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....ces of the case and has rightly reached to the conclusion that the purchases amounting to Rs. 20,77,000 were exempt at the hands of the dealer-opposite party. Considered the respective submission of the counsel for the parties and perused the record. The assessing officer in paragraphs 5 and 6 of the assessment order has noticed that figure "O" in the form with regard to the value of the goods ....

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....disputed. The assessing authority presumed the knowledge of the suspension of the registration on the ground that the purchasing dealer and the selling dealer are carrying on business in the same market, a valid consideration. The Tribunal without examining these aspects of the case has obviously committed a mistake by setting aside the two orders of the authorities below. Apart from the above, it....