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2017 (10) TMI 425 - HC - VAT and Sales TaxOmission by respondent No. 2 to look into the requests made by the petitioners respectively on 24.08.2012, 21.02.2013, 18.09.2013, 18.03.2014 and one application dated 07.02.2015 - petitioner pray that before proceeding further with the proceedings for assessment in terms of notice dated 06.06.2012, these applications moved by them must be decided - Held that: - the stance of the petitioners in their letters to the respondents and this state of affairs, therefore, clearly show that the burden is upon the petitioners to demonstrate that they are not dealers and, therefore, action under Section 23(4) of the 2002 Act cannot be taken against them. They have to demonstrate that sales invoices are not genuine - The material on record, therefore, is sufficient to empower the respondents to proceed against the petitioners. They have given sufficient opportunity to the petitioners and the petitioners have continued to claim that their bankers were not giving details or then burden was upon the respondents to establish that the petitioners were dealers. The grievance made in the present writ petition is misconceived and erroneous - petition dismissed - decided against petitioner.
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