2000 (2) TMI 744

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..... D. Namboodri, S. Prasad and Poonam Prasad, Advocates, with him), for the appellant.   --------------------------------------------------   ORDER   The assessee is the appellant. He disclosed an additional income of Rs. 1,47,979.69 to the income-tax authorities for the assessment year 1984-85. Upon the basis of this disclosure, the assessing officer for the purposes of sales tax s .....

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..... t the sales tax authorities in the present case had not established that the income disclosed by the assessee had been derived from business transactions liable to sales tax. The presumption of the assessing authority in this behalf was belied by the fact that the income-tax authorities had accepted the sales turnover declared by the assessee. 2.. The Revenue preferred a civil tax revision case b .....

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..... d on no material which indicated that the additional income had come from transactions that were liable to sales tax. It was merely a presumption on his part and that presumption could not rightly be drawn. 5. In so far as the consignment sale is concerned, there is an order of remand. We do not think it necessary to interfere therewith.   The civil appeal is allowed. The order under appeal .....

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