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2007 (9) TMI 284 - HC - VAT and Sales TaxClandestine removal - Proof - Held that:- It appears that the alleged transactions of the booking register have been connected with the applicant merely on surmises and conjuncture without any specific material in this regard. It is settled principle of law that in case, if the Revenue wants to rely upon the entries of the document seized from the premises of third party, the burden lies upon the Revenue Authority to prove the genuineness and authenticity of the said entry and to connect the said entry with the dealer, in case, if the dealer denies to have any connection with such entry. In the present case, Revenue has failed to prove that such entries are related to the present applicant. In the circumstances, the view taken by the Tribunal and the authorities below connecting the entries of the booking register with the applicant is merely based on surmises and conjuncture. In the result, revision is allowed. The order of the Tribunal is set aside and the applicant is declared non-taxable under the Central Sales Tax Act.
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