9911796707
TMI Blog2008 (7) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... ticular, the burden of proving the existence of circumstances bringing the case within any of the exceptions, exemption or relief mentioned in various sections of the Act shall lie upon the assessee and the assessing authority shall presume the absence of such circumstances. In this view of the matter, the burden of proof on the facts of the present case lies upon the assessee itself to establish that the purchases made by it were tax-paid purchases and the commodity being taxable at single point, no further tax should be levied. The Tribunal was not justified in setting aside the order passed by the first appellate authority and to quash the order passed under section 21 of the U.P. Trade Tax Act. Revision allowed. - - - - - Dated:- 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing officer of the dealer-opposite party that these dealers have not made any such sales to the dealer-opposite party. A notice under section 21 of the U.P. Trade Tax Act was issued to the dealer-opposite party. The dealer-opposite party inspite of service of notice failed to appear and participate in the reassessment proceeding. The assessing officer by the order dated January 6, 1999 found that the turnover of the dealer-opposite party has escaped the assessment inasmuch as the disclosed purchases made by the dealer-opposite party were not tax-paid purchases. It consequently levied trade tax to the tune of Rs. 14,40,000. Feeling aggrieved by the said order, an appeal before the Deputy Commissioner (Appeal) 1st, Ghaziabad was filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that on merits also the burden was upon the dealer-opposite party to establish that the purchases made by him were tax-paid purchases. The dealer-opposite party has failed to discharge that burden. The Tribunal was not justified in setting aside the reassessment order. Considered the aforesaid submission of the learned standing counsel and I find sufficient force therein. The subject-matter of the appeal before the Tribunal was as to whether on the facts of the present case the remand order passed by the first appellate authority for making further enquiry was necessary or not. The Tribunal without addressing to that issue has straightway allowed the appeal. If the Tribunal was of the view that no further enquiry was required, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see, the burden of proving that fact shall lie upon him. It further provides that in particular, the burden of proving the existence of circumstances bringing the case within any of the exceptions, exemption or relief mentioned in various sections of the Act shall lie upon the assessee and the assessing authority shall presume the absence of such circumstances. In this view of the matter, the burden of proof on the facts of the present case lies upon the assessee itself to establish that the purchases made by it were tax-paid purchases and the commodity being taxable at single point, no further tax should be levied. The dealer-opposite party obviously is claiming exemption on the ground that his purchases were tax-paid purchases and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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