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Sales Tax Dept. can't deny movement of goods without proving that seal of the Check Post Officer was not there: Madras HC

May 11, 2021[2021] 127 161 (Madras)

EXCISE/ST/VAT: Where petitioner-dealer had relied upon Form XXA to prove movement of goods from Chennai to Bangalore at first instance, initial burden cast upon petitioner in terms of Tamil Nadu General Sales Tax Act, 1959, was discharged and onus shifted on revenue to establish that stand taken by petitioner stating that Form XXA contained seal of Check Post Officer was incorrect. However, this exercise had not been done as petitioner had not been confronted with such record. Assessing Officer merely stated that check post record did not reveal movement of said vehicle. Thus, revenue failed to discharge onus cast upon them. Hence, benefit should enure in favour of petitioner-dealer.

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