1971 (6) TMI 53

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..... ed dealers under the Bombay Sales Tax Act, 1953, had claimed deductions under section 9(1) and the proviso to section 8(b) of the Bombay Sales Tax Act, 1953, in their return for the year 1955-56. On the 14th of October, 1961, the Sales Tax Officer called upon them to produce the declarations in the prescribed form or their duplicates in support of the claim. Being unable to do so, respondents prod .....

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..... or this purpose being Form J. It is undisputed that every bit of the information which Form J requires was furnished by the respondents to the Sales Tax Officer. The grievance of the department is that though all the information, which the dealer should have supplied, was in fact supplied, the information was written out in an exercise-book and, therefore, could not be said to have been supplied i .....

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..... that the burden would lie on the department, it was subsequently held, under an order of rectification, that the burden must lie on the assessee to establish his claim for deduction and not on the department to prove that the assessee is not entitled to the deduction claimed by him. We, therefore, dismiss the petition and discharge the rule with costs. Petition dismissed.
Case laws, Decisio .....

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