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1997 (9) TMI 487 - SUPREME COURTWhether or not the presumption under section 3-AAA can be rebutted? Held that:- Appeal dismissed. The arrogation of the authority to reject the assessee's application for blank forms by the Sales Tax Officer on the ground that the concerned transactions entered into by the assessee were by way of export of leather was improper and must be quashed. After the blank forms are issued to the assessee and duly filled up and submitted along with such proof as the assessee may adduce, it shall, of course, be open to the assessing authority to satisfy itself as to whether or not the presumption under section 3-AAA stands rebutted.
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