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2021 (3) TMI 366 - HC - VAT and Sales TaxMovement of goods, taking place or not - Form XXA (under Rule 35A of the TNGST Rules) - Discharge of burden to prove - whether the production of Form XXA would suffice to establish the plea taken by the petitioner-dealer that there was movement of goods from Chennai to Bangalore? - HELD THAT:- The Tribunal, being the last fact finding authority, should have made an endeavor to consider the grounds raised by the petitioner, more particularly, the ground that the petitioner had produced a copy of Form XXA containing the seal of the Check Post Officer. Unfortunately, the Tribunal did no such endeavor. So far as the First Appellate Authority is concerned, he would state that the copies of the documents produced by the petitioner do not contain the seal of the check post. Before us, the copy of Form XXA, one of the duplicate of which is retained by the petitioner, has been produced and a colour photostat copy of the same reveals that there is a round seal indicating it to be a seal of the check post. The date and time of the check post, where the seal was affixed, is not clear from the photostat copy - It is not in dispute that the petitioner, at the first instance, by their reply dated 02.08.2006, had relied upon Form XXA to state that the goods moved from Chennai to Bangalore. The initial burden cast upon the petitioner in terms of Rule 35A of the TNGST Rules was discharged and the onus shifts on the Revenue to establish that the stand taken by the petitioner stating that Form XXA contained the seal of the Check Post Officer was incorrect. This exercise has not been done - while completing the assessment, the Assessing Officer conveniently did not touch upon the said issue but levied tax on the transaction only on the ground that the petitioner was not a registered dealer in the State of Tamil Nadu. The Tribunal could have examined as to veracity of the stand taken by the dealer. The benefit should enure in favour of the petitioner-dealer as the Revenue failed to discharge the onus cast upon them - Tax Case Revision is allowed.
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