2003 (9) TMI 747

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.... 227 of the Constitution of India, the petitioner seeks quashing of a revisionary order, dated December 16, 2002 (annexure P 9), passed by the Additional Commissioner, Commercial Tax (respondent No. 2) which in turn affirms the assessment order, dated October 23, 1996 (annexure P 6), passed by the Assistant Commissioner (respondent No. 3). 2.. Petitioner is a manufacturer of certain items made ....

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....oner was, therefore, asked to produce the evidence to show that the transactions in question are genuine and that they in fact sold the crowbar to the persons mentioned in the invoices. The petitioner did nothing. In other words, the petitioner failed to produce any evidence. As a consequence, the assessing officer concluded the assessment and declined to grant exemption and added the value of ....

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....er contended that the sales were made by the petitioner and it was for department to have proved that they were not genuine. Learned counsel also contended that these sales were made to registered dealers and hence, their genuineness could not have been put to test. In substance, therefore, the submission was for upholding of the sales in favour of the petitioner. 6.. I do not find any merit in....

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....ng authorities about the genuineness of the transactions. Once the transactions in question are doubted by the assessing authorities and there is material to support the doubt, it is the duty of the dealer (petitioner) to co-operate in the assessment proceedings and satisfy the assessing authority in relation to the doubtful transactions. The petitioner cannot expect the assessing officer to ac....