JUDGMENT Bharati Sapru, J. -- This revision has been filed by the revisionist being aggrieved by an order passed by Tribunal dated 26.09.2015 by which the benefit of concessional tax has been refused to the assessee on the Form-Cs produced by him. The reasons given by the Tribunal is that the purchasing dealer has not entered these transactions in the books of account. However, the Tribunal has not returned any finding whether the forms were genuine or they were bogus or that had not been issued by the department itself. 2. In view of the decisions of this Court in the case of M/s Star Paper Mills Ltd. Saharanpur v. Commissioner of Sales Tax reported in 2004 U.P.T.C. 317 and the decision of Hon'ble Apex Court in the case Chunni Lal Parshadi Lal v. Commissioner of Sales Tax U.P. Lucknow reported in 1986 (62) STC 113 the Tribunal should have examined the question whether the forms were genuine or bogus. In the absence of any such finding the denial is not justified. The matter is remanded to the Tribunal for fresh consideration in the light of above two judgements. The assessee may be given an opportunity of hearing and also an opportunity to establish his case by way of evidence. 3. With the above directions, the revision stands disposed of. No costs.