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TMI Blog1974 (8) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to the assessment years 1963-64 to 1966-67. The judge (Revisions) upheld the assessment of the petitioners to tax as an importer of match-boxes. He held that at the survey, the assessee was found dealing in match-boxes, which had been manufactured outside U.P. He did not produce the purchase vouchers. In his oral statement, he admitted that he did not possess purchase vouchers. He also showed h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued under section 3-A its turnover is not liable to tax except when it is sold by the manufacturer or the importer. In a situation like this the onus would clearly lie upon the department to prove that a particular sale which is sought to be assessed under the notification is a sale by the importer or by the manufacturer, unlike the position that would prevail under section 3 where once a person i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sume the absence of such circumstances." It is evident that under this provision, the burden of proving a fact, which is specially within the knowledge of the assessee is upon the assessee. This presumption applies to a case which is brought within the exception or exemptions mentioned, inter alia, in section 3-A. The exception mertioned in section 3-A is that taxes are not leviable except in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from whom he purchased the match-boxes, it could reasonably be held that he had failed to discharge the burden which lay upon him. The decision in Gupta Homeo Medical Stores case[1969] 24 S.T.C. 415. did not consider the effect of section 12-A. Section 12-A was introduced on the statute book by the amending Act of 1970, which came into force on 13th March, 1970, after the decision of Gupta Homeo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endments are retrospective in the sense that they apply to proceedings which are pending on the date when they come into force. So, even if this section had not been expressly made retrospective, it would have been applicable to the present cases because here the proceedings were pending before the Sales Tax Officer when the section came into force. In view of this legislative change, the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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