- (1.) All the revisions have been filed under section 57 of the U.P. Value Added Tax Act, 2008 against a common judgment and order dated June 29, 2012 passed by the Commercial Tax Tribunal, Lucknow for the abovementioned assessment years, in the following appeals, which are as under: (i) Appeal No. 201 of 2009 (ii) Appeal No. 202 of 2009 (iii) Appeal No. 203 of 2009 (iv) Appeal No. 204 of 2009 (v) Appeal No. 205 of 2009 (vi) Appeal No. 206 of 2009 (vii) Appeal No. 207 of 2009 (vii) Appeal No. 208 of 2009 (ix) Appeal No. 209 of 2009 (x) Appeal No. 210 of 2009 The brief facts of the case are that the revisionist is a registered dealer with effect from November 4, 2004. During the years under consideration, the revisionist was carrying the business of sale and purchase of dementholised oil and allied agro product in wholesale and in commission agency, on behalf of ex-U.P. principals, on the basis of written composite agreement of purchase and dispatch. The revisionist is maintaining all the form F.
(2.) On July 7, 2005 (wrongly mentioned in the impugned order as July 11, 2005), a survey was conducted at the business premises, from where various documents were seized. The assessing officer has passed the assessment order and made the additions, but the first appellate authority has set aside the assessment order and remanded the matter back to the assessing officer.
(3.) Being aggrieved, the revisionist has filed an appeal before the learned Tribunal, who has upheld the order of the first appellate authority, where the matter was remanded back to the assessing officer, to pass afresh order.;