2011 (9) TMI 880

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....MENT Heard learned counsel for the parties. This commercial tax revision has been filed by the Department against the order of the Tribunal dated August 27, 2011 passed in Second Appeal No. 380 of 2011. The Tribunal has set aside the order passed by the Joint Commissioner in exercise of power under section 48(7) of the U.P. Value Added Tax Act, 2008. Facts in short giving rise to the pres....

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....ed in the manufacture of plastic goods) which goods had not been declared to the attending documents. The goods to that extent were seized in exercise of powers under section 48 of the U.P. Value Added Tax Act, 2008. A show-cause notice was issued to the dealer for submitting his reply. According to the assessee, the goods as transported were also plastic dana on which same rate of tax applicable ....

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....second appeal. The Tribunal has recorded in the order impugned that no evidence would led by the Department to establish that master batch was something different from plastic dana. Thereafter it has proceeded to explain by way of an example that there may be some difference in the description of the goods like when wooden tables may be transported in fact while the goods declared in documents may....

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.... tax on the goods is one and the same, it cannot lead to a conclusion that both the goods are to be treated as one and the same. The Tribunal in fact has proceeded on a presumption that plastic dana and master batch are one and the same commodity. The presumption so drawn is based on no evidence or material. This court finds that the Tribunal has proceeded on the basis of presumption instead of....