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SALES TAX APPEAL NO. K-7 OF 2005, DECIDED ON 1ST OCTOBER, 2005. versus SALES TAX APPEAL NO. K-7 OF 2005, DECIDED ON 1ST OCTOBER, 2005.

Evidence of issuance of show cause notice by the appellant authority for the appeal of SS, 2 (37), 40 A&46 Appellate Tribunal Tax Fraud, was alleged that the appellant failed to pay the sales tax for the relevant period. Provides taxable goods during and is committed by the appellant in doing so. Sales tax, fraudulent in terms of Section 2 (37) of the Revenue Officers of 1990, except for the discovery of some cash credit entries in the Appellant's books, did not produce any material to show that it was stated that Amounts are in any way associated with taxable supplies. ; Or any tax fraud case with no taxable activity or representing money due to a business activity was brought under which the burden of proof could be transferred to the Appellant Forum; appeal under the provisions. The instructor himself was wrongly instructed to place the burden of proof. Included in Section 2 (37) of the Sales Tax Act, 1990. Expressing a preliminary burden on the Department, without understanding the tax / tax fraud defect, to attract the delivery of the law. That the reviewer, knowingly, dishonestly or fraudulently and without any legal excuse, had acted in breach of the duties or duties imposed under the Sales Tax Act 1990 or the rules issued thereunder or After the instructions were relieved by the department, the burden would then be transferred to the reviewer to establish the issue without any intention or dishonesty or fraudulent intent. And was prosecuted with a legal excuse / Appellant / Assisi provided evidence that he list of supreme court advocates from Baroute lawyer