TMI Blog2007 (9) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was escaped turnover. The mere information about the allotment is not sufficient to conclude that the coal against the said allotment had been purchased and imported. The assessing authority in order to prove that the coal had been actually purchased and imported against the allotment should make some further enquiry but it appears that no further inquiry was made in this regard. Thus the matter requires a fresh consideration by the assessing officer. The assessing officer may consider the certificate of the District Supply Officer.Revision is allowed. - - - - - Dated:- 19-9-2007 - RAJES KUMAR , J. RAJES KUMAR J. Present revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act ) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. Being aggrieved by the order of the Deputy Commissioner (Appeal), the Commissioner, Trade Tax filed appeal before the Tribunal. The Tribunal by the impugned order, allowed the appeal, set aside the order of the first appellate authority and restored the order of the assessing authority. The Tribunal held that the dealer had not filed any certificate or proved that from the colliery the coal allotted to the applicant was not lifted. The Tribunal relied upon the decision of this court in the Tirugi Narayan Pandey v. Commissioner of Sales Tax reported in [2001] 123 STC 344; [2001] UPTC 72 in which it has been held that burden under section 12A of the Act lies upon the dealer to prove that the allotted coal had not been imported. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1990] UPTC 689 in which this court held that mere information received from the District Supply Officer for the allotment of the coal does not lead to a conclusion that the coal was actually purchased in pursuance of the allotment order. It was further held that under section 21 of the Act burden lies upon the Revenue to prove that the coal had been imported. The learned Standing Counsel submitted that the certificate of the District Supply Officer was filed before the first appellate authority for the first time and the assessing authority could not get opportunity of rebuttal as required under section 12B of the Act. Heard learned counsel for the parties. I have perused the order of the Tribunal and the authorities below. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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