2024 (9) TMI 762

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.... Semwal and Mr. Pankaj Tangwan, learned counsels. For the Respondents : Ms. Puja Banga, learned Brief Holder. JUDGMENT PER   (HON'BLE THE CHIEF JUSTICE MS. RITU BAHRI) The present Commercial Tax Revision was admitted on 27.06.2014, on the following substantial questions of law:- "1. Whether in the facts and circumstances of the case, the learned Tribunal was legally justi....

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....n the present case, the revisionist is a flour mill owner in the name and style of M/s Yadav Foods Ltd., Rudrapur Road, Kichha, and is duly registered with the Commercial Tax Department. The revisionist had purchased 550 bags of wheat weighing 323.30 Quintals for Rs. 4,92,800/- from M/s Durga Prasad Makhan Lal, New Mandi Bilsi, Badaun, Uttar Pradesh, and after purchasing the goods, the same were b....

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....ssioner Mobile Squad (Rudrapur), and a show-cause notice was issued on the basis of incomplete Form XVI. The revisionist gave reply to the show-cause notice (Annexure-1), and took a plea that the goods being imported were strictly according to the invoice and the weighment slip and there was no concealment of facts. The revisionist had supplied Form XVI in duplicate to the seller of the goods and ....

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.... Appeal before the Member, Commercial Tax Tribunal, Haldwani Bench, and vide order dated 11.06.2014 (Annexure-3), the Second Appeal was dismissed. In the above background, the above questions of law, at the time of admission, have to be examined. 7. Learned counsel for the revisionist has produced a copy of order dated 23.05.2017, passed by the Assessing Officer, whereby with respect to the sam....