TMI Blog1976 (9) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial Taxes against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 7th December, 1967. The dealer's assessment was reopened pursuant to the discovery of certain documents. We are not referring to all the facts, because the revision is confined to a very narrow point. One of the items which was included in the revised assessment was a sum of Rs. 2,56,118.61 said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame in the taxable turnover. However, when the assessee preferred a second appeal to the Tribunal, the Tribunal deleted the entire Rs. 2,56,118.61 on the ground that there was nothing to show that they represented turnover of sales or purchases. It is the correctness of this conclusion of the Tribunal that is challenged in the form of revision preferred to this court. We are of the opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts mentioned therein related to any transaction of purchase or sale. In that context, the Tribunal proceeded to state that having regard to this feature of the slips on which reliance was placed it was for the department to prove that those transactions related to sales or purchases. In our opinion, this view of the Tribunal is absolutely unexceptionable. If there had been any intrinsic evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Government Pleader very strongly relied on section 10 of the Tamil Nadu General Sales Tax Act, 1959, in support of this revision petition. Section 10 merely states: "The burden of proving that any dealer or any of his transactions is not liable to tax under this Act shall lie on such dealer." The word "transaction" occurring in the section certainly cannot mean any transaction whatev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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