Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2007 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (9) TMI 586 - ALLAHABAD HIGH COURTEstimation of turnover - Held that:- In the present case, the certificate of the District Supply Officer was filed for the first time before the first appellate authority. The first appellate authority relying upon the said certificate has held that the coal against the allotment had not been purchased and imported by the applicant. Under section 12B of the Act after admitting additional evidence the opportunity of rebuttal should be given but in the present case, no opportunity had been given. It is well-settled principle of law that under section 21 of the Act the burden lies upon the Revenue to prove that there was escaped turnover. The mere information about the allotment is not sufficient to conclude that the coal against the said allotment had been purchased and imported. The assessing authority in order to prove that the coal had been actually purchased and imported against the allotment should make some further enquiry but it appears that no further inquiry was made in this regard. Thus the matter requires a fresh consideration by the assessing officer. The assessing officer may consider the certificate of the District Supply Officer.Revision is allowed.
|