1979 (1) TMI 218

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.... certain disclosures voluntarily made, on an affidavit sworn to by the appellant before the income-tax department and that as he retracted therefrom at a later stage, the burden of proof was on the shoulders of the sales tax department to establish that there was an escapement as such. He, therefore, gave the benefit to the assessee and excluded the above amounts from the assessable turnover. The Board of revenue suo motu revised the proceedings and set aside the orders of the Appellate Assistant Commissioner. The relevant facts which would appear from the records are that during the pendency of the income-tax proceedings, the assessee gave a sworn statement to the effect that the above two sums of Rs. 73,000 and Rs. 72,000 represented u....

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....inal authority. It is against this the present appeal has been filed. Mr. Raju strenuously contends that as the income-tax department is said to have been satisfied about the bona fides of the appellant when he retracted from his sworn statement which was to the effect that the aforesaid sums represented unbilled cash sales, then such acceptance of bona fides should equally merit acceptance here before us and ought to have been accepted by the Board of Revenue also. There is a fallacy in this argument. The courses of taxation under the Income-tax Act and the Sales Tax Act are entirely different. Whilst in the former, the income of a dealer is assessed to tax and is expected to be quantified by the Income-tax Officer under the Income-tax ....