2014 (8) TMI 500

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....45 of 2013 SALES/TRADE TAX REVISION No. - 14 - -<br>CST, VAT & Sales Tax<br>Hon&#39;ble Sudhir Agarwal,JJ. &nbsp; For the Applicant : Shubham Agrawal, Bharat Ji Agrawal For the Respondent : C.S.C. ORDER 1. In all these revisions, which have arisen from common judgment of Tribunal, since common question of law has been raised, pressed and argued and therefore, all these revisions are being d....

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....d the issue threadbare and held that "Perforated Steel Sheet" and "Metallic Jaali" are one and the same thing and therefore shall be covered by Entry 92, Schedule-2 of Act 2008. He accordingly allowed appeals preferred by assessee. Thereagainst, Department preferred second appeals and the Tribunal, by means of impugned judgment, has reversed jdugment of First Appellate Authority and held that "Per....

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....ity by discussing the matter in detail and after assessing evidence as also authorities, it is incumbent upon Second Appellate Authority to first record its finding so as to demonstrate findings recorded by First Appellate Authority to be incorrect before passing order of reversal. It cannot, in mechanical way, reverse judgment of First Appellate Authority without reversing findings recorded by Fi....