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TMI Blog2000 (2) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... t. In any event High Court does not appear to have noticed that the assessing authority had relied on no material which indicated that the additional income had come from transactions that were liable to sales tax. It was merely a presumption on his part and that presumption could not rightly be drawn. - Civil Appeal No. 2281 of 1998, - - - Dated:- 2-2-2000 - BHARUCHA S.P. AND SANTOSH HEGDE N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rs. 76,67,305." His conclusion was sustained by the first appellate authority but set aside by the Tribunal. The Tribunal relied upon this Court's decision in Girdhari Lal Nannelal v. Sales Tax Commissioner, Madhya Pradesh [1977] 39 STC 30, wherein it was held that it was for the sales tax authorities to show the existence of material to indicate that the acquisition of money by the assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was essentially a decision on fact. In any event, the order of the High Court was erroneous having regard to the fact that the assessing authorities had not been able to show that the additional income had come from transactions liable to sales tax. 4.. Clearly, no question of law arose. The High Court was, there- fore, not entitled in a tax revision case to upset the order of the Tribunal. Apa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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