ASHWANI KUMAR MISHRA,J. - (1.) This revision seeks to challenge an order passed by the Commercial Tax Tribunal, Gorakhpur on 18.10.2006. The Tribunal while accepting the claim of Assessee that he was acting on behalf of Ex-U.P. Principals, has specifically disbelieved the claim with reference to alleged purchases made on behalf of M/s. Danapur Flour Mills, Danapur, Patna and M/s. Puja Food Products, Patna.
(2.) The order records that the revisionist has not been able to establish the fact that he was acting on behalf of aforesaid two firms inasmuch as there is no order appointing it as agent nor the transaction was otherwise established to have been made on their behalf. The order also records that M/s. Danapur Flour Mills, Danapur, Patna was found closed while M/s. Puja Food Products, Patna has also given in writing that they have not purchased any food grains in U.P. through an agent.
(3.) Order of the Tribunal is primarily challenged on the ground that the revisionist was denied opportunity to cross-examine the witnesses and confront the materials relied upon as per which one of the units was found closed and the other unit denied engagement of revisionist.;