https://www.taxtmi.com/caselaws?id=160530 Under section 12-A of the U.P. Sales Tax Act, facts specially within the assessee's knowledge had to be proved by the assessee in assessment proceedings. A colliery certificate showing non-lifting of part of the allotted coal was insufficient, because no material showed that the balance coal did not enter Uttar Pradesh or was sold elsewhere; the burden therefore remained undischarged and taxability was upheld. On turnover, the absence of books of account and sale-rate evidence justified the Tribunal's estimated figure, and no arbitrariness or legal error was shown in the estimate. The assessment as affirmed by the Tribunal was left undisturbed. en-us Wed, 19 Jul 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160530 Under section 12-A of the U.P. Sales Tax Act, facts specially within the assessee's knowledge had to be proved by the assessee in assessment proceedings. A colliery certificate showing non-lifting of part of the allotted coal was insufficient, because no material showed that the balance coal did not enter Uttar Pradesh or was sold elsewhere; the burden therefore remained undischarged and taxability was upheld. On turnover, the absence of books of account and sale-rate evidence justified the Tribunal's estimated figure, and no arbitrariness or legal error was shown in the estimate. The assessment as affirmed by the Tribunal was left undisturbed. Case-Laws VAT and Sales Tax Wed, 19 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160530