1991 (5) TMI 246

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.... dealer has been exempted from the levy of tax as they are not covered within the definition of "dealer" as laid down in section 2(c) of the U.P. Sales Tax Act, 1948. The dispute relates to assessment year 1978-79 and the alleged dealer carries on the business of transportation of goods. The assessing authority on the basis of survey conducted on April 5, 1980, in which certain accountbooks and....

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...., the assessee failed to give satisfactory explanation and as such the assessee had conducted the business of purchase and sale through the registered dealers. The Assistant Commissioner (Judicial), Sales Tax, by order dated April 4, 1984, allowed the appeal and quashed the order of the assessing authority and held that the opposite party is not a dealer as defined under the Act. Before the Ass....

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....bsence of any material to establish any sale or purchase by the opposite party he cannot be treated as a dealer. The Assistant Commissioner (Judicial), Sales Tax, after recording these findings allowed the appeal and the assessment orders were set aside. In revision, the Tribunal has affirmed the findings of the Assistant Commissioner (Judicial), Sales Tax, and dismissed the appeal of the Reven....

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....mes of the dealers and freight paid by them and on this material no adverse inference can be drawn against the opposite party and treat these entries for purchase and sale in the conduct of business. The presumption raised under the circumstances, is rebuttable presumption but it is not expected that the opposite party will furnish proof of the negative fact that he is not a dealer and explain the....