2009 (8) TMI 1211 - HC - VAT and Sales Tax

Summary

Issues involved: Revision under Section 11 of the U.P. Trade Tax Act against the order of the Tribunal for the assessment year 1987-88 under the Central Sales Tax Act.

Summary:
1. The case involved the initiation of proceedings under Section 21 of the Act based on information received from Mandi Samiti regarding the sale of goods. The assessing authority assessed tax under both the U.P. Trade Tax Act and the Central Sales Tax Act without providing the opportunity of cross-examination or confronting the original documents to the dealer.

2. The applicant filed appeals before the Assistant Commissioner and the Trade Tax Tribunal, which were dismissed. The Tribunal upheld the assessing authority's decision solely based on the information without addressing the dealer's request for cross-examination and confrontation of documents.

3. The applicant, represented by counsel, argued that the burden of proof lies on the revenue to establish the authenticity of information and documents relied upon. The assessing authority failed to summon the original records or allow cross-examination, leading to an unjust assessment upheld by the Tribunal.

4. After hearing both parties, the court found that the assessing authority did not meet the burden of proving the genuineness and authenticity of the information used for assessment. Therefore, the court allowed the revision and set aside the Tribunal's order dated 29.3.2001.