1987 (8) TMI 420

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....and the Central Sales Tax Act by the assessee against the Tribunal's order dated 31st May, 1986. Both are disposed of together by a combined order. Let me take up first the revision relating to the U.P. Sales Tax Act. The assessee contended that no sale within U.P. was effected during this year. As the manufacturing account was not maintained by the assessee, engaged in the business of manufact....

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....ng this year. No doubt, the initial onus is on the assessee to show that no sale was made within U.P. during the year. But the question is how this onus is to be discharged. For establishing a negative fact, no evidence need be adduced. When the assessee denied the factum of U.P. sales, the onus was shifted to the Revenue to disprove the contention of the assessee and that not having done, the ....