TMI Blog2008 (8) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... was smuggled into Himachal Pradesh the burden shifted upon the assessee and the department was absolutely right in observing that the liquor must have been sold and was therefore entitled to levy sales tax on the same. The question is answered in favour of the Revenue and against the assessee. The order of the Sales Tax Tribunal is set aside and the orders of the assessing officer and Commissioner are restored. - - - - - Dated:- 27-8-2008 - DEEPAK GUPTA AND AHUJA V.K. , JJ. The judgment of the court was delivered by DEEPAK GUPTA J. This sales tax reference has been referred to this court for determination of the following question of law: 1. Whether the composition of offence by the Collector under section 80(1) of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the same permit for importing fresh stock of liquor on March 28, 1997. This consignment was retained at the multi-purpose barrier. Then the assessee gave in writing that the earlier consignment dated March 10, 1997 had not reached its premises and therefore second consignment was released on March 31, 1997. On perusal of the entire books it was found that the assessee had defrauded the State exchequer by using the same permit to import various consignments of liquor. The assessee would pay duty/taxes only on one consignment and not on the others. When the assessing officer confronted the assessee with these facts one of the partners who appeared before the assessing officer stated that the consignments may have been sent by the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department had built up the tax liability on unverified and incomplete sales. According to the Tribunal, since sales could not be proved, mere allegations of smuggling would not be sufficient to hold the assessee responsible. Thereafter, the present reference has been made. With due respect to the learned Tribunal, we are unable to understand the reasoning given by the Tribunal. In this case, it stands proved beyond reasonable doubt that four consignments were smuggled in by the assessee through the multi-purpose tax barrier at Mehatpur on the basis of original permits. This was proved from the documents seized from the office of the assessee. Furthermore, one of the partners of the assessee-firm has virtually admitted this fact and co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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