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2018 (1) TMI 340 - HC - VAT and Sales TaxSale and purchase or manufacture of articles - taxability under UP. Trade Tax Act, 1948 - Held that: - there is no provision under the 1948 Act which raises a presumption rebuttable or conclusive against the assessee merely on the basis of a trader or dealer being found in possession of articles which may be eligible to be traded in. A presumption, conclusive or rebuttable must necessarily flow from a specifically embodied statutory provision. A careful reading of sub section (1) thereof establishes that if any facts are specially within the knowledge of the assessee, then in the course of assessment proceedings, the burden of proving those facts lies upon him. Similarly sub section (2) (b) which was also pressed into aid deals with the burden of proof in respect of existence of facts and circumstances on the basis of which the assessee claims exemption. Both under sub section (1) as well as sub section (2) (b), the burden stands placed or shifted upon the assessee in respect of special facts or circumstances upon which he claims exemption. These two provisions would clearly have no application in a case where the assessee was asserting that he was only processing the articles in question and not entering into any transaction of sale or purchase. There was not a shred of evidence, cogent or reliable to establish and prove that the revisionist was engaged in the sale or purchase of commodities - levy and imposition of tax cannot be sustained. Revision allowed.
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