TMI Blog1988 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... ch related to the assessment year 1971-72 and the present revision with regard to the assessment year 1972-73. Subsequently, Revision No. 527 was got dismissed by the assessee as not pressed. Therefore, I am left with the present revision filed by the assessee for the assessment year 1972-73 alone. During the said assessment year the assessee engaged itself in the business of footwear. During both the assessment years 1971-72 and 1972-73 the assessee had admitted its liability to pay Central sales tax. The account books of the assessee have been accepted. The controversy between the parties, however, is confined with regard to the goods which are stated by the assessee to be the branch transfers only. This contention raised on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A perusal of the judgment of this Court in the said case shows that in the said case the provisions of section 6-A of the Central Sales Tax Act were not considered at all. On the other hand, 1 find that the assessment in question for the assessment year 1972-73 was made on 25th February, 1976, i.e., long after section 6-A of the Central Sales Tax Act came into force. The said section is procedural in nature and only shifts the burden of proof to the assessee. It has been repeatedly held in a large number of cases that such procedure must be applicable with retrospective effect, i.e., from the date they came into force. Reference for this proposition may be made to the cases of Lajja Ram Mahesh Dutt v. Commissioner of Sales Tax, U.P., Luckno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above objects and reasons are kept in view it is apparent that the said provision was enacted by the legislature to meet the mischief of evasion of tax through the medium of having despatched the goods in various States by a dealer in the manner aforesaid. In view of the foregoing discussion, I find that there is no force in the contention raised on behalf of the assessee. Learned counsel for the assessee next submitted that the findings recorded by the Tribunal based on no evidence and that there is no material on record to show that any inter-State sale has taken place. In order to examine this contention, it is necessary to set out some facts and findings as have emerged from the impugned appellate order of the Tribunal. In paragr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he is coming within the purview of the Central Sales Tax Act by producing these packing lists and the liability of tax under the Central Sales Tax Act is liable to be fastened for the assessment year in dispute, he thought it better to inform that he has not been keeping packing lists. Further the explanation of the assessee with regard to MD numbers and GR numbers also not found to be correct. These MD numbers are the serial of indents. It has been held that if the dealer thought that they related to something also, he should have shown the same from his books of account. But the dealer failed to do so. The dealer in this regard has also filed an affidavit but the same was not substantiated from the account books. Therefore, the said exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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