1988 (1) TMI 347

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eard the learned counsel for the petitioner and also the learned Government Pleader on behalf of the respondents. The submission made by the learned counsel for the petitioner is that the revision notice dated October 13, 1987, proceeds on the assumption that it is for the assessee to prove that raw material had already suffered sales tax. His submission is that the assessing authority proceeded .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tioner that it is not necessary for the petitioner to further establish that the sellers of the raw material actually paid the sales tax; provided that there is acceptable evidence regarding the purchases effected and the identity of the sellers. Learned counsel for the petitioner submitted that the petitioner might be granted two weeks from today, to file objections to the notice impugned in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X