2008 (10) TMI 626

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....ness of manufacturing and sale of formaldehyde, hexamine and other fine chemicals. It is duly registered dealer under the provisions of the Madhya Pradesh Commercial Tax Act, Central Sales Tax Act, 1956 and deemed to be a registered dealer for entry tax. During the course of the assessment proceedings for the period April 1, 1999 and March 31, 2000 the first respondent, assessing authority, alleged that the petitioner had effected inter-State purchase of high speed diesel from the depots of Indian Oil Corporation situated outside the State of M.P. and had effected the sale of it within the State of M.P. without recording such transactions in the regular books of account. Vide order dated March 31, 2001 the assessing officer made an addit....

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....d no nexus with the alleged purchases. Feeling aggrieved the petitioner had again filed revision petitions against the fresh assessment order dated December 30, 2002. The said revisions have been dismissed by the impugned common order dated November 3, 2003. Hence this petition. The contention of the petitioner is that while remanding the matter to the assessing officer the revisional authority vide order dated September 26, 2001 made various observations and directed the assessing officer to decide the matter in the light of principles of law laid down in various decisions considered by it. In the circumstances it was incumbent upon the assessing officer to have decided the matter in the light of those directions/ observations made b....

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....ng not explained the alleged purchases of high speed diesel from Indian Oil Corporation the order of the assessment officer as well as the revisional authority need no interference. Having heard learned counsel for the parties and after perusal of the impugned order and the earlier remanded order I find force in the contention of the petitioner. While remanding the matter to the assessing officer the revisional authority taking note of the various pronouncements of the Taxation Tribunal and the various High Courts' holding "that the burden of proving a fact lies upon a person who alleges existence of such facts, nobody is required to prove a negative fact. When the appellant had denied that the declaration form did not relate to h....