2009 (4) TMI 837

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....t : Mr. Haja Nazirudeen,Spl. G. P. (Taxes) ORDER (Order of the Court was delivered by K. Raviraja Pandian, J.) The Revenue is on appeal against the order of the Sales Tax Appellate Tribunal (Addl.Bench), Coimbatore dated 29.10.2001 made in C.T.S.A.No.69 of 1999 relating to the T.N.G.S.T. assessment for the assessment year 1992-93. 2. The assessee is a dealer on the file of the Deputy C....

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....for the assessment year 1992-93 it revealed that the heavy purchases of groundnut oil was made. No bought vouchers were produced in support nor any voucher Number is noted against each purchase. The source of purchase was also not made known. The sister concerns functioning in the same campus are having crushing units. Evidently the above quantities of groundnut oil of 97,680 tins should be, in th....

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....y the Department by way of further appeal. The correctness of the same is now put in issue in this revision. 3. Learned Government Pleader appearing for the petitioner submitted that the purchases of groundnut were only supported by bought vouchers from agriculturists. The bought vouchers are not complete, in the sense, the complete address of the agriculturists have not been given in the bough....

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..... So, the burden of proof is exclusively on the assessee to produce the bought voucher. 4. We heard the argument of the learned counsel for the petitioner and perused the material on record. 5. The only reason for the revenue to reopen the assessment was that there was a huge purchase of oil. This has been explained by the assessee, that those oils were manufactured out of the groundnut purc....