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2023 (10) TMI 159 - ALLAHABAD HIGH COURTBenefit of Central Sale against I Form C provided - HELD THAT:- It is admitted that the sales have been disclosed by the revisionist through 23 invoices for a sum of Rs. 2,11,47,201/- to M/s Yash Traders, for which one Form – C No. 4930498 has been submitted, but on verification from the corresponding State, i.e., Rajasthan, the information was given that the purchasing dealer has only shown purchase against one invoice no. 45 dated 12.12.2013 for a sum of Rs. 2,75,049/-. The benefit of concession has been given to the revisionist for the said invoice. So far as other 22 invoices are concerned, the same have been disbelieved. The present proceeding is an original proceeding, i.e., the revisionist is claiming concession rate on the strength of Form – C. Once the corresponding State authority has sent information that only one purchase made by the purchasing dealer could be verified, the benefit of other purchases as alleged to be made by the revisionist against the said Form – C cannot be granted. The onus is upon the dealer to prove its case beyond doubt when the dealer is claiming concession rate of tax. The said onus has not been discharged by the revisionist. The Supreme Court in the case of ITC. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NEW DELHI [2004 (9) TMI 103 - SUPREME COURT] has held that the Assessing Authority is competent to scrutinize the certificate to find out the contents to be genuine and he is competent to inquire about the contents of the certificate to satisfy himself that the goods purchased are verifiable and once the truth of declaration on verification was not found to be correct, the benefit cannot be granted. The judgement relied upon by the revisionist in Star Paper Mills Limited [2003 (10) TMI 625 - ALLAHABAD HIGH COURT] is of no aid to it as in the said case, in the first paragraph of the judgement itself it has been mentioned that reassessment proceedings for the assessment year 1984-85 have been initiated under section 21 of the U.P. Sales Tax Act. When the reassessment proceedings are being initiated, the burden is shifted to the Revenue, but in the original proceeding, the onus is upon the dealer to discharge beyond doubt the claim so made. The revisionist has failed to discharge its burden by any cogent material - revision dismissed.
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