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U.P. VAT: Burden to prove material recovered by mobile squads is upon Department
Case Law Details
- Case Name
- Balaji Polypack Vs Commissioner of Commercial Taxes (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Balaji Polypack Vs Commissioner of Commercial Taxes (Allahabad High Court)
Under U.P. Value Added Tax Act, 2008 The burden to prove the material which was recovered by the various mobile squads was upon the Department and burden could not have been shifted upon the assessee to prove the same. Further, the assessee has denied the transaction having been made by him.
Counsel for the assessee during argument had invited the attention of the Court to the transaction of Invoice No. 355 which according to department was to the tune of Rs.9,701/- while the transaction recorded in the books of account...
