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TMI Blog2010 (8) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... payment against said purchases. It could not take the plea that opportunity to cross-examine the representative of M/s. Vikas Trading Company had not been afforded to it especially when the burden was on the assessee to establish the genuineness of the transaction with M/s. Vikas Trading Company, Amritsar. The Tribunal had recorded the findings based on appreciation of evidence. Thus no substantial question of law, as claimed, arises in this appeal. Appeal dismissed. - VAT Appeal No. 45 of 2010 - - - Dated:- 19-8-2010 - AJAY KUMAR MITTAL AND MEHINDER SINGH SULLAR, JJ. The judgment of the court was delivered by AJAY KUMAR MITTAL J. This appeal has been filed by the assesseeappellant under section 68 of the Punjab Value Added ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 29(2) of the Act was issued for framing best judgment assessment for the financial year 2006-07 upon which Roop Narain, Proprietor, appeared but failed to produce the books of account. On October 11, 2007 and October 18, 2007, Roop Narain appeared but did not produce the books of account. The dealer was informed that he had not deposited the purchase tax on wheat as per his liability. Thereafter, adjournments were being sought on one pretext or the other for framing assessment. For the quarter ending December 2006, the assessee had shown purchases of Rs. 1,55,65,152 from M/s. Vikas Trading Co., Amritsar and availed of input-tax credit of Rs. 6,22,607 in the said return whereas M/s. Vikas Trading Co., had shown no sales to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such a situation, it was incumbent upon the appellant to have proved the veracity and authenticity of the said transaction by examining its representative or leading any other evidence to prove payment against said purchases. It could not take the plea that opportunity to cross-examine the representative of M/s. Vikas Trading Company had not been afforded to it especially when the burden was on the assessee to establish the genuineness of the transaction with M/s. Vikas Trading Company, Amritsar. The Tribunal had recorded the findings based on appreciation of evidence. The relevant findings of the Tribunal read thus: The counsel was told that for claiming input-tax credit on his claimed purchases from M/s. Vikas Trading, the onus li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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