2008 (6) TMI 568

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....tioning correctness of the order passed by the Karnataka Appellate Tribunal dated December 13, 2007, in S.T.P. No. 1000 of 2005 had been filed praying to allow the revision petition and to set aside the order of the first appellate authority and the assessing authority and to re-verify the books of account and to pass orders on merits. The ground of attack before the Appellate Tribunal was that....

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....ticing the relevant fact of classification of total turnover with regard to second sale of goods which comes to Rs. 5,58,043 and the finding recorded by the assessing authority with regard to Rs. 9,40,000 on the basis of the report of the intelligence authority without examining the objection statement filed by the assessee to the show-cause notice has rendered the impugned judgment of the Karnata....

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....taka Sales Tax Act, 1957 by the first appellate authority. At paragraph 7 it has recorded its reasons and held that if the petitioner is unable to establish that the unaccounted purchases are from local registered dealers, then the assessing authority would be justified in taxing the corresponding suppressed sales as first sales at the hands of the petitioner as the burden of proof to prove the sa....

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....idence. Therefore, the Tribunal has rightly set aside the orders of the assessing authority and the first appellate authority and further directed the assessee to discharge its burden as provided under section 6A of the Act to justify its claim made in the statement of objections. Therefore, the assessing authority is required to consider the objection statement. The objection statement of the ass....