2010 (3) TMI 997

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....ment of the court was delivered by DEEPAK GUPTA J.--This appeal relates to the assessment year 1998-99. The petitioner-assessee is running a flour mill at Bajoura which came into commercial production in the year 1997. According to the assessee, he was totally exempt from payment of sales tax in view of the incentives granted by the State Government. The authorities below have decided this issue....

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.... correct then in the account books, reverse entry would have been made. The authorities below have come to the conclusion that no such reverse entry was made in the account books. Furthermore, the assessee has also issued GST forms to the wholesales/retail sale dealers to whom it sold the flour indicating therein that he had charged sales tax from them. The ultimate burden of the sales tax was bor....