SHAMBHU IRON STORES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) This sales tax revision relates to assessment year 1981-82. M/s. Shambhu Iron Stores during that year were dealing in hardware and machinery parts. The assessee did not admit any taxable turnover although it declared a gross turnover of Rs. 4,04,972.42. The assessment was, however, made on best judgment on a taxable turnover of Rs. 1,50,000 which on second appeal was reduced to Rs. 1,00,000 by the Sales Tax Tribunal. Against the order of the Sales Tax Tribunal this revision has been filed.

(2.) I have heard the learned counsel for the parties.

(3.) Only two points were canvassed before me by the learned counsel for the assessee, namely, whether there was any material on record to reject the account version of the assessee and resort to best judgment assessment. The second contention was whether the Tribunal was justified in saddling the assessee with the burden to prove that it had not imported any goods outside Uttar Pradesh.