9911796707
TMI Blog1991 (5) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... laid down in section 2(c) of the U.P. Sales Tax Act, 1948. The dispute relates to assessment year 1978-79 and the alleged dealer carries on the business of transportation of goods. The assessing authority on the basis of survey conducted on April 5, 1980, in which certain accountbooks and certain note books were seized, initiated proceedings under section 7(3) of the Act. The dealer failed to fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase and sale through the registered dealers. The Assistant Commissioner (Judicial), Sales Tax, by order dated April 4, 1984, allowed the appeal and quashed the order of the assessing authority and held that the opposite party is not a dealer as defined under the Act. Before the Assistant Commissioner (Judicial), it was alleged that merely because the assessee failed to give full particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Assistant Commissioner (Judicial), Sales Tax, after recording these findings allowed the appeal and the assessment orders were set aside. In revision, the Tribunal has affirmed the findings of the Assistant Commissioner (Judicial), Sales Tax, and dismissed the appeal of the Revenue by the impugned order. Learned Standing Counsel has assailed the impugned order alleging that the burden of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osite party and treat these entries for purchase and sale in the conduct of business. The presumption raised under the circumstances, is rebuttable presumption but it is not expected that the opposite party will furnish proof of the negative fact that he is not a dealer and explain these entries in that context. Under the facts and circumstances of the case in my opinion the opposite party has dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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