Revenue Authorities Fail to Prove VAT Penalty; No Evidence Shifts Burden to Assessee in Tax Case.

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....Levy of penalty - onus to prove - false representation - The allegation that the commodities electrical goods, Restolene paste and Chemicals are not "industrial stores" is not found to have been proven. The issue is not to be decided on a common sense perspective of the matter. Once the charge had been levelled, it became the burden of the revenue to prove it. If some evidence had been led whether documentary or oral, the onus may have shifted on the assessee to lead evidence in rebuttal. That was not done - the merit of the explanation furnished by the assessee cannot be relied by the revenue to sustain the penalty. - HC....