2022 (2) TMI 1116

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.... Kumar ORDER Hon'ble Piyush Agrawal,J. Heard Sri Ravi Shankar Pandey, learned standing counsel for the revisionist and Sri Praveen Kumar, learned counsel for the opposite party. These four revisions have been filed against the common order dated 30.10.2014 passed by the Commercial Tax Tribunal in Second Appeal Nos. 422, 423, 424 and 425 of 2013 for the Assessment Year 2008-09 (under sec....

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....tered dealer and is engaged in the business of purchase and sale of iron steel. During the years in dispute the purchases were made from various registered dealers. The Assessing Authority treated the said purchases from unregistered dealer and, therefore, has rejected the claim of Input Tax credit against such purchases against which the dealer opposite party preferred first appeal which was allo....

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.... bank which were duly verified by the Tribunal and therefore, the Tribunal allowed the input tax credit. The Court has perused the record. The record reveals that the purchases have been disbelieved by the Assessing Authority on the basis of some information received from the Special Investigation Officer. On the said information purchases shown by the opposite party was treated to be purchases f....

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....ate. However, counsel for the revisionist has produced the judgment in Sales / Trade Tax Revision Nos. 143 of 2015 and 144 of 2015 for the assessment year 2010-11 of the dealer-opposite party which has been decided by this Court in favour of the opposite party - dealer by dismissing the State revision. The Tribunal being the last court of fact has recorded the finding of fact in favour of the opp....