1987 (7) TMI 566

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.... following question of law has been referred to by the Tribunal: "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal is correct in holding that in a proceeding under section 12(8) of the Orissa Sales Tax Act the burden of proof that the declarations produced before the assessing officer are not true and genuine is on the State (Revenue) when such ....

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....g dealers. In the assessment proceeding under section 12(4) of the Act, the assessing officer recorded the statement of purchasing dealer Maheswar Parida and allowed the deduction of sales to him. This statement coupled with an affidavit in the proceeding under section 12(8) of the Act was accepted by the Tribunal. The affidavit of Jharendra Das was accepted by the Tribunal and the turnover of sal....