2010 (3) TMI 997

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..... the assessment year 1998-99. The petitioner-assessee is running a flour mill at Bajoura which came into commercial production in the year 1997. According to the assessee, he was totally exempt from payment of sales tax in view of the incentives granted by the State Government. The authorities below have decided this issue in favour of the assessee and, therefore, this question does not survive. .....

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..... The authorities below have come to the conclusion that no such reverse entry was made in the account books. Furthermore, the assessee has also issued GST forms to the wholesales/retail sale dealers to whom it sold the flour indicating therein that he had charged sales tax from them. The ultimate burden of the sales tax was borne by the customers. It is impossible to identify the customers who fina .....

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