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TMI Blog2011 (2) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... UMAR J.-This is the revision against the order of the Tribunal dated October 14, 2003 for the assessment year 1994-95. The applicant was carrying on the business of motorcycle and scooter parts. During the year under consideration, the applicant has disclosed the sales in the return at ₹ 17,35,386. Before the assessing authority, the assessee did not appear despite the notice being issued an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant as well as the Commissioner, Trade Tax, filed appeals before the Tribunal. The Tribunal by the impugned order allowed the appeal filed by the assessee and rejected the appeal filed by the Commissioner, Trade Tax. The Tribunal has held that there is no material on record to show that the applicant has used any form XXXI and imported the goods from outside the State of U.P. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the disclosed sale and allowed the relief to some extent on the ground that some of the sales were relating to U.P. purchased goods. He submitted that the Tribunal has erred in declaring the entire sale exempted from tax on the ground that it was U.P. purchased goods as there is no evidence that the goods have been imported from outside the State of U.P. and no form XXXI has been issued. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances bring the case within any of the exceptions, exemptions or reliefs mentioned. . .". Clause (b) of section 12A of the Act further provides that "the burden of proving the existence of facts and circumstances on the basis of which he claims such exemption from liability shall lie upon him, and in particular, the dealer shall also be liable to disclose full particulars of the pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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