TMI Blog1987 (8) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... are disposed of together by a combined order. Let me take up first the revision relating to the U.P. Sales Tax Act. The assessee contended that no sale within U.P. was effected during this year. As the manufacturing account was not maintained by the assessee, engaged in the business of manufacture of chatni and churan, the assessing officer estimated the sales within U.P. on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the year. But the question is how this onus is to be discharged. For establishing a negative fact, no evidence need be adduced. When the assessee denied the factum of U.P. sales, the onus was shifted to the Revenue to disprove the contention of the assessee and that not having done, the authorities below were not right in having presumed the U.P. sales. For the reasons, the turnover of U.P. s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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