2000 (1) TMI 965 - HC - VAT and Sales Tax

Summary

The Allahabad High Court allowed the revisionist's claim regarding a disputed turnover of Rs. 2,30,000, ruling that the dealer cannot be treated as an importer based solely on fake registration numbers on purchase vouchers. The burden of proof was on the department to establish importation. The Tribunal's order was set aside, and the turnover was deemed non-taxable, with tax deposits to be refunded.