MR.ASHOK KUMAR,J. - (1.) Heard Sri Amit Mahajan, Advocate holding the brief of Sri Gaurav Mahajan, learned counsel for the revisionist and Sri B.K. Pandey, learned counsel for the opposite party.
(2.) The instant revision petition has been filed against the order of the Tribunal dated 07.06.2007 passed in Second Appeal No. 324/2006 for the assessment year 1998-99.
(3.) The following questions of law are framed for opinion of the Court. "1. Whether on the facts and in the circumstances of the case, the Tribunal is justified is applying the Provisions of Section 2(ee) of the Act in respect of the applicant who is a contractor ? 2. Whether on the facts and in the circumstances of the case, the Tribunal is justified in considering and in dealing with the grounds raised in the memo of appeal field before it ? 3. Whether on the facts and in the circumstances of the case, the Tribunal is justified in reversing the order passed by the first appellate authority without assigning any reason much less a cogent reason ? 4. Whether on the facts and in the circumstances of the case, the Tribunal is justified in giving the benefit of purchases worth Rs. 2,94,308/- made from registered dealers despite the fact that this benefit had been given by the first appellate authority ? 5. Whether on the facts and in the circumstances of the case, the Tribunal is justified in imposing tax on purchases made from truck owner/drivers only on the ground that there is no receipt in the name of the applicant despite the fact that these truck owner/driver had paid the tax as such imposing tax on the same would amount to double taxation ?";