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2009 (4) TMI 857 - HC - VAT and Sales TaxWhether, in the facts and circumstances of the case, the Tribunal is legally correct in having set aside the order of the assessing authority as affirmed by the first appellate authority only on the ground that the Department is in possession of extract sent by the Enforcement Wing Officers and nothing more? Whether the Tribunal is correct in law in holding that the view that the burden of proving the purchases of groundnut from Karnataka dealers would still lie upon the Department and not upon the assessee? Whether the Tribunal has legally erred in not holding that the burden of proof had been shifted upon the dealer once it is proved through the extract that they had made purchases of groundnut from Karnataka dealers? and Whether the order of the Tribunal in having deleted the consequent penalty is legally sustainable? Held that:- While the business connection of the assessee with the Karnataka commission agent cannot form the basis to show that whatever transactions which were accounted in other States are genuine, unless the purchaser's role has been proved beyond doubt by giving such unassailable reason, the revision of assessment has to be set aside. Consequently the penalty imposed was also set aside. Not able to see any illegality or irregularity in the order of the Tribunal as the reasoning given by the Tribunal is cogent and also in accordance with the established principle of law. Appeal dismissed.
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