Sale — To ascertain whether any goods had been sold by the applicants to the respondent, it was left open to the applicants to make an application to the Assessing Officer under the UP VAT Act, 2008 and the UP GST Act, 2017 alongwith and directing the concerned Assessing Officer that If such application is filed, necessary confirmation or denial letter be issued to the applicants within next two days after looking into the relevant returns of the respondent. — Kwality Leather Industries and Another Vs. Orion Export 88/569 Chaman Ganj [2019] 16 TAXLOK.COM 024 (Allahabad)