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2017 (8) TMI 202 - HC - VAT and Sales TaxRevision of assessment - change of opinion - burden to prove - Held that: - the notice proposing to revise the assessment dated 29.04.2004 is selfish on account of change of opinion as there was a change of the Assessing Officer - the objections given in the instant case is sufficient to discharge the initial burden of proof and if the respondent displaces the documents, then the burden is on the respondent to prove the same. The petitioner cannot be called upon to prove the negative - petition allowed - decided in favor of petitioner.
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