2000 (1) TMI 965

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..... nsel appearing for the opposite party. 2.. The dispute relates to the turnover of Rs. 2,30,000 which the assessee claimed to be of locally purchased goods. The dealer produced bills of local purchase but the same were not accepted by the authorities below on the ground that the selling dealers had given fake registration numbers on the sale vouchers. The department took the view that the dealer h .....

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..... partment to establish beyond doubt that the goods were imported by the assessee. If the selling dealers had not correctly stated their registration numbers or registration numbers given by them were fake, without further evidence the assessee cannot be held to be an importer. The authorities below have committed error in drawing an inference that the dealer was an importer. 4.. The revision is th .....

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