Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 649 - HC - VAT and Sales TaxReopening of assessment - Section 16(1) of the Tamil Nadu General Sales Tax Act 1959 - purchases of groundnut - inter-state supply - case of revenue is that the dealers have not accounted for the purchases of Groundnut from Karnataka dealers, which were detected during the course of verification of extracts received from the Enforcement Wing Officers. Held that: - The business connection with the Karnataka Commission agents are the dealer will not be a conclusive proof to show whatever the transactions accounted in the order State are genuine unless the purchasers role has been proved beyond doubt. In none of the transaction there in no single checkpost records produced. The Assessing Officer cannot simply brush aside by stating that it is not his duty when heavy burden is cast upon the dealers and when the dealers are asked to prove the negative point. There is no other alternative except the Department to prove to provide all the required materials. Since the materials have not been provided after reasonable opportunity, it is concluded that the alleged purchase omissions by the dealers are not proved beyond doubt - There is no perversity in the finding of the Tribunal nor any illegality, warranting reversal. The issue as to whether reasonable opportunity has been given to the assessee, has been, held in favor of the assessee. Tax Case Revision is dismissed.
|