1991 (7) TMI 311

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ses aluminium scrap from different sources. A surprise visit was made by the officers of the Sales Tax Department on August 11, 1975, at the business premises of the applicant. Certain account-books and papers relating to the samvat year 2031 were seized. After scrutiny of the record seized, a notice was issued as regards the assessment of suppressed transactions. Ultimately the Sales Tax Officer found numerous suppressed transactions and assessed the same to tax. The Sales Tax Officer found that turnover of sales of Rs. 26,82,537 was suppressed and it was not shown. He also found that there were suppressed purchases of Rs. 17,88,817. These purchases were not shown. He also found that the books of account were not correct and complete. As a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng two questions were required to be referred to this Court its opinion: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that certain transactions were transactions of inter-State sales, as the department had not conclusively proved that the said transactions were transactions of inter-State sales by discharging the burden of proof which lay upon it? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sales tax authorities were not required to prove conclusively certain sales, purchases or inter-State sales and that they were entitled to make inferences, interpretations and guesswork on the basis of the seized record....