1987 (1) TMI 499

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....e revisions for the assessment years 1979-80, 1980-81 and 1981-82 arising from the combined order of the Tribunal dated 20-12-1985. 2. The question for consideration before the Tribunal was whether there was any liability on the part of the assessee to pay tax within the meaning of Section 3-AAAA of the U. P Sales Tax Act, 1948. The Tribunal took the view that the assessee had made purchases eith....

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....orded a finding that some of the purchases were made from petty agriculturists. It shows that the Tribunal has culled out absolutely a new case, which was not set up to the level of the Assistant Commissioner (Judicial) by the Department even. I, therefore, hold that the Tribunal was not justified in holding that some of the purchases were made by the assessee from the small agriculturists, who we....

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.... to the turnover of the selling dealers. I agree that it was the duty of the assessee to furnish the details of the selling dealers to enable the Revenue to make the necessary investigation and come to the conclusion in the case whether or not the selling dealers were liable to pay tax. The assessee having failed to furnish complete details of all the selling dealers, I have no option but to reman....