https://www.taxtmi.com/caselaws?id=164321 The Court set aside the Trade Tax Tribunal's order, ruling in favor of the Department in an appeal involving tax evasion allegations against a dealer dealing in iron and steel. The Tribunal erred in quashing reassessment proceedings without proper consideration, emphasizing the dealer's burden to prove tax-paid purchases. The Court highlighted the dealer's responsibility to establish tax exemptions and criticized the Tribunal's reliance on irrelevant precedents. The decision emphasized the need for thorough examination and restoration of the first appellate authority's decision for further inquiry, with no costs awarded. en-us Wed, 16 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164321 The Court set aside the Trade Tax Tribunal's order, ruling in favor of the Department in an appeal involving tax evasion allegations against a dealer dealing in iron and steel. The Tribunal erred in quashing reassessment proceedings without proper consideration, emphasizing the dealer's burden to prove tax-paid purchases. The Court highlighted the dealer's responsibility to establish tax exemptions and criticized the Tribunal's reliance on irrelevant precedents. The decision emphasized the need for thorough examination and restoration of the first appellate authority's decision for further inquiry, with no costs awarded. Case-Laws VAT and Sales Tax Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164321