TMI Blog1997 (9) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... uce, it shall, of course, be open to the assessing authority to satisfy itself as to whether or not the presumption under section 3-AAA stands rebutted. - Civil Appeal No. 2535 of 1991, - - - Dated:- 10-9-1997 - BHARUCHA S.P. AND JAGANNADHA RAO M. JJ. R.C. Verma, C.D. Singh and R.B. Misra, for the appellants. R.F. Nariman, Senior Advocate (amicus curiae), for the respondents. -------------------------------------------------- ORDER Section 3-AA and section 3-AAA of the U.P. Sales Tax Act, 1948, at the relevant time read thus: "3-AA. Rate and point of tax in respect of certain goods.- Subject to the provisions of section 3-D, the turnover in respect of goods declared under section 14 of the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y future issue of the forms." 3.. It appears that the assessee applied for a form to enable it to rebut the presumption under section 3-AAA. The application in this behalf was not dealt with. The assessee thereupon filed a writ petition in the High Court at Allahabad. Pending the disposal of the writ petition, the Sales Tax Officer rejected the application as, in his opinion, the transactions entered into by the assessee were by way of export of leather. The writ petition was amended and the refusal was challenged. 4.. Two learned Judges of the High Court having differed on the writ petition, it was referred to a third learned Judge. The third learned Judge agreed that the writ petition should be allowed. Hence, this appeal by special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. That is something that the assessing authority must consider only after the blank form has been issued and it has been duly filled in and submitted, along with such other proof as the dealer adduces. It is only then that the assessing authority may consider whether such proof, along with the filled in form is sufficient to rebut the presumption drawn under the provision. 8.. The arrogation of the authority to reject the assessee's application for blank forms by the Sales Tax Officer on the ground that the concerned transactions entered into by the assessee were by way of export of leather was improper and must be quashed. After the blank forms are issued to the assessee and duly filled up and submitted along with such proof as the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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