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1994 (3) TMI 377 - SC - VAT and Sales TaxWhether the respondent-dealer has discharged that burden of proving that he has not collected the tax was, however, placed upon the dealer, by the said Amendment Act? Held that:- It is faintly urged before us by the learned counsel for the respondent-dealer that he was not given a due opportunity to establish that he did not collect the tax and, therefore, the matter must be remanded to afford him such an opportunity. It is, however, not brought to our notice that any such grievance was made at any stage of the proceedings. In the circumstances, no such opportunity is called for. The appeal is allowed and the orders of the High Court and the Tribunal are set aside(except with respect to the turnover relating to groundnut oilcake) and the order of the Deputy Commissioner of Commercial Taxes (Appeals) Bangalore dated 20-8-1970 confirming the order of the Assistant Commissioner of Commercial Taxes (Assessment) Bangalore dated 22-1-1970 (against subject to the rider that the turnover relating to ground nut oilcake shall be exempt from tax) is restored. No order as to costs.
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