Tribunal had failed to examine facts of case and to record own finding of fact on issues raised before it

CST & VAT : UP VAT - Where Tribunal had failed to examine facts of case and to record own finding of fact on issues raised before it, order of Tribunal dismissing appeal of assessee was set aside
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[2014] 52 taxmann.com 195 (Allahabad)
HIGH COURT OF ALLAHABAD
Jai Shanker Brothers
v.
Commissioner of Commercial Tax*
SURYA PRAKASH KESARWANI, J.
SALES/ TRADE TAX REVISION NO. 610 OF 2014
SEPTEMBER  25, 2014
Section 57, read with section 25, of the Uttar Pradesh Value Added Tax Act, 2008 - Appeals - Constitution of - Appellate Tribunal - Assessment year 2011-12 - Tribunal dismissed second appeal filed by assessee - It had failed to examine facts of case and to record own finding of fact on issues raised before it - Whether in given situation order of Tribunal was liable to be set aside - Held, yes [Paras 5 and 6] [In favour of assessee/Matter remanded]