2000 (7) TMI 935 - HC - VAT and Sales Tax

Summary

Issues:
1. Revision filed under section 11 of the U.P. Sales Tax Act against the Sales Tax Tribunal's order.
2. Dispute regarding the turnover of coal assessed for the year 1984-85.
3. Burden of proof on the assessee regarding the import of coal within the State of U.P.
4. Challenge to the turnover fixed by the Tribunal and the rate per ton.

Analysis:
1. The revision was filed against the Sales Tax Tribunal's order regarding the turnover of coal for the year 1984-85. The assessing authority had initially assessed the turnover at Rs. 90,56,300, which was later reduced by the Assistant Commissioner and further by the Tribunal to Rs. 11,40,000. The applicant challenged this specific turnover in the revision.

2. The applicant contended that no coal was imported within the State of U.P. during the assessment year, providing a certificate stating the same. However, the court held that under section 12-A of the Act, the burden of proving such facts lies with the assessee. As the applicant failed to provide evidence regarding the remaining quantity of coal, it was deemed that the coal had been imported within the State of U.P. The court found no fault in the authorities' decision, including the Tribunal, regarding the import of the coal.

3. The applicant also argued that the rate of Rs. 400 per ton fixed by the Tribunal was arbitrary. The court noted that the applicant did not maintain any books of accounts or provide selling rates, justifying the Tribunal's decision on the turnover. Due to the lack of evidence and proper documentation, the court upheld the Tribunal's decision on the turnover rate.

4. Ultimately, the court found no merit in the revision and dismissed it, affirming the Tribunal's decision on the turnover of coal for the year in question. The petition was consequently dismissed based on the lack of substantiated evidence and failure to meet the burden of proof under the relevant section of the Act.