UP VAT | Burden To Prove Purchase From Registered Dealer On Assesee: Allahabad High Court

Case: The Commissioner, Commercial Tax v. M/S Ramway Foods Ltd.

Coram: Justice Piyush Agrawal

Case No.: SALES/TRADE TAX REVISION No. – 26 of 2023

Court Observation: “It is evidently clear that the burden of proof lies upon the dealer/opposite party. In other words, the burden of claim of ex U.P. purchases is squarely upon the opposite party, who has to discharge the said burden and not the Department. Merely showing the purchases through invoices from the registered dealer, will not enough and sufficient to proof that the purchases have been made bona fidely.”

“The Tribunal has failed to appreciate this vital aspect of the matter that the actual physical movement of the goods could not be proved beyond doubt as claimed by the opposite party – dealer. Surprisingly, the observation of the Tribunal in shifting the burden upon the Department contrary to the provisions of section 16 of the UP VAT Act, is beyond imagination and therefore, the same is perverse.”

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Keywords

UP VAT, Burden To Prove Purchase From Registered Dealer