https://www.taxtmi.com/caselaws?id=154746 In proceedings under section 21 of the U.P. Act, 1948, the Revenue had to first produce material showing that the assessee's alleged purchases were from outside the State and that escaped turnover existed. The assessee asserted that the purchases were local and supplied names and addresses of some sellers, but the assessing authority made no enquiry from those persons before drawing an adverse inference from a seized diary. The Tribunal held that the Revenue had not discharged the initial burden and that the assessee's explanation could not be rejected without verification. The finding that the purchases were not proved to be from outside the State was upheld in favour of the assessee. en-us Tue, 10 Mar 1987 00:00:00 +0530 Mon, 26 Aug 2013 18:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154746 In proceedings under section 21 of the U.P. Act, 1948, the Revenue had to first produce material showing that the assessee's alleged purchases were from outside the State and that escaped turnover existed. The assessee asserted that the purchases were local and supplied names and addresses of some sellers, but the assessing authority made no enquiry from those persons before drawing an adverse inference from a seized diary. The Tribunal held that the Revenue had not discharged the initial burden and that the assessee's explanation could not be rejected without verification. The finding that the purchases were not proved to be from outside the State was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 10 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154746