1986 (8) TMI 432

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....earwise break up of the revisions is that for the assessment year 1973-74i the revision filed by the dealer is numbered as Sales Tax Revision No. 203 of 1981 while the revision filed by the department is numbered as Sales Tax Revision No. 64 of 1982. For the assessment year 1974-75 the revision filed by the dealer is numbered as Sales Tax Revision No. 202 of 1981 while the revision filed by the department is numbered as Sales Tax Revision No. 62 of 1982. Regarding the assessment year 1975-76, the revision filed by the dealer is numbered as Sales Tax Revision No. 201 of 1981 while the revision filed by the department is numbered as Sales Tax Revision No. 63 of 1982. Since all the above six revisions arise out of a consolidated order passed ....

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....taxable at single point therefore unless having regard to the enhanced turnover so made and confirmed by the Sales Tax Tribunal, there is positive proof led by the department that the assessee was an importer with regard to those enhanced figure of turnover, the same cannot be taxed under the law. He has relied upon the decision reported in the case of Punjab Tyres v. Commissioner of Sales Tax [1983] 52 STC 238 (All); 1982 UPTC 408. I have heard learned counsel for the applicant as well as Sri P.C. Verma, learned counsel appearing on behalf of the Commissioner of Sales Tax. The relevant portion regarding burden of proof has been stated thus is section 12-A of the U.P. Sales Tax Act: "12-A. Burden of proof.-In any assessment proceedings, w....