G.K. CHEMICALS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) BY the proceedings of the second respondent dated October 30, 2000 the petitioner was finally assessed for a total and taxable turnover for the year 1999 -2000, on self -assessment basis. In the self assessment, the petitioner disclosed an inter -State purchase of chemicals effected from other State dealers, in a particular amount.

(2.) HOWEVER , on the basis of a counter check of the transactions mentioned in the 'C' form, made by the second respondent through the inter -State Investigation Cell of Mumbai city, the second respondent reopened the assessment and issued a pre -revision notice dated February 21, 2005. The petitioner requested the respondent to produce the copies of the documents available with the second respondent to enable him to file a detailed objection. However, the second respondent passed an order dated June 21, 2007, holding that as per the extract and copy of the bogus 'C' form, the petitioner had purchased the chemicals from Mumbai dealers. The second respondent also recorded that the purchase details, namely, invoice number, date and value had already been issued in the pre -revision notice and that the burden of proof lies on the petitioner to establish that he did not have the transactions with the Mumbai' dealer. Aggrieved by the said order, the petitioner has come up with the present writ petition.

(3.) IT is seen from the impugned order that the second respondent has taken a stand that the purchase details such as invoice number, date and value, etc., had already been furnished in the pre -revision notice itself and that the burden of proof was on the dealer to show that he did not have such transactions. In my considered view, such a stand is not actually sustainable.