https://www.taxtmi.com/caselaws?id=164321 Where reassessment under section 21 of the U.P. Trade Tax Act was based on departmental information that the selling dealers denied the transactions, the Tribunal was not justified in quashing the proceedings or in setting aside the first appellate authority's remand for further verification of bills and G.Rs. The fact of tax-paid purchases was specially within the dealer's knowledge, so section 12A placed the burden on the assessee to prove the claim and the circumstances for relief. Mere vouchers or audited accounts did not discharge that burden when the dealer did not respond before the assessing authority and the selling dealers disputed the sales. The remand order was restored. 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 Where reassessment under section 21 of the U.P. Trade Tax Act was based on departmental information that the selling dealers denied the transactions, the Tribunal was not justified in quashing the proceedings or in setting aside the first appellate authority's remand for further verification of bills and G.Rs. The fact of tax-paid purchases was specially within the dealer's knowledge, so section 12A placed the burden on the assessee to prove the claim and the circumstances for relief. Mere vouchers or audited accounts did not discharge that burden when the dealer did not respond before the assessing authority and the selling dealers disputed the sales. The remand order was restored. Case-Laws VAT and Sales Tax Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164321