2008 (7) TMI 922

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.... and as such, it is not liable to pay any purchase tax on such purchases of goods. The said plea was not found favour with the assessing authority. It was held by the assessing authority that the account books produced by the dealer-opposite party are not reliable. They are forged and fabricated one. The said order was confirmed in appeal by the first appellate authority. Being further aggrieved, the dealer-opposite party preferred aforestated second appeals before the Tribunal and the Tribunal by the order under revision has allowed the appeals and held that the purchases made by the dealer-opposite party were on behalf of ex-U.P. principals in the course of inter-State purchases. In the memo of revision, the following questions of l....

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....ty, on the other hand, submits that from a bare perusal of the order of the Tribunal, it is evident that the Tribunal has examined the matter itself and reached to the conclusion that the purchases were made on behalf of ex-U.P. principals. Considered the respective submissions of the learned counsel for the parties and perused the record. As noted above, the claim of the dealer was rejected by the assessing authority on the ground that the dealer has failed to prove that it made purchases on behalf of ex-U.P. principals. The assessing authority in the assessment order has examined the nature of the transactions in great detail. He also examined the account books which were produced for verification before it. After making analysis of th....