1976 (9) TMI 147

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....n under section 38 of the Madras General Sales Tax Act, 1959, preferred by the Deputy Commissioner of Commercial Taxes against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 7th December, 1967. The dealer's assessment was reopened pursuant to the discovery of certain documents. We are not referring to all the facts, because the revision is confined to a very narro....

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....ansactions as 50 per cent of the amount and brought the other 50 per cent alone to tax by including the same in the taxable turnover. However, when the assessee preferred a second appeal to the Tribunal, the Tribunal deleted the entire Rs. 2,56,118.61 on the ground that there was nothing to show that they represented turnover of sales or purchases. It is the correctness of this conclusion of the T....

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.... relied on by the department has come to the conclusion that the slips themselves did not show that the amounts mentioned therein related to any transaction of purchase or sale. In that context, the Tribunal proceeded to state that having regard to this feature of the slips on which reliance was placed it was for the department to prove that those transactions related to sales or purchases. In our....

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.... establish that the said transactions evidenced by the slips related to sales or purchases. The learned Additional Government Pleader very strongly relied on section 10 of the Tamil Nadu General Sales Tax Act, 1959, in support of this revision petition. Section 10 merely states: "The burden of proving that any dealer or any of his transactions is not liable to tax under this Act shall lie on....