Law: Sales Tax Act, 1990

Section: 47,47(5)

ORDER Through this reference application, under Section 47 of the Sales Tax Act, 1990 (Act of 1990), order dated 19.03.2015 passed by Appellate Tribunal Inland Revenue (Appellate Tribunal) is assailed, whereby appeal filed by the applicant-department was rejected. Operative part of the order is reproduced hereunder:- "4. We have gone through the facts of the case and carefully considered contentions of the parties at bar. We are of the view that the learned first appellate authority has passed the impugned order after satisfying himself after examination of the relevant record and evidences. The Department has not been able to rebut the observations by the learned Commissioner (Appeals)" and has not produced any counter evidences or facts in support of its contentions. We are, therefore, inclined to uphold the impugned order and the appeal under reference is dismissed being devoid of any merits." (emphasis supplied) 2. Learned counsel for the applicant submits that Appellate Tribunal has not applied independent mind while upholding decision dated 13.09.2012 by Commissioner (Appeals)/ respondent No.3. Learned counsel for respondent No. 1 has referred to paragraph No.4 of order by Commissioner (Appeals), wherein it has held that at the time of issuance of invoices in question, the supplier was neither blacklisted nor suspended. Operative part of the order is reproduced hereunder:- "5. Examined the case record and considered the submissions of the AR. The documentary evidence provided by the AR has also been examined. It has been observed from perusal of the…

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