- (1.) Heard learned counsel for the department. Nobody is present on behalf of the assessee.
(2.) This sales tax revision has been filed by the department against the order of the Tribunal dated 20.02.2009 passed in Second Appeal no.661 of 2004 for assessment year 1991-92.
(3.) According to the counsel for the department since the transporter had obtained behti from T. P. Nagar Sahayta Kendra, Check post, it should have been on discharged at Naubatpur Sahayta Kendra, check post qua which no evidence was available. The assessing authority, therefore, treated the goods to have been sold within State of U.P and accordingly, proceeded under Section 7 (4) of the Trade Tax Act. Against this order of the assessing authority first appeal was filed. The Deputy Commissioner, Appeals having regard to the judgment of the Apex Court in the case of Sodi Transport Company & Others Vs State of U. P.,1986 STJ 289 held that the presumption, which could be drawn on the basis of the facts noticed above was a rebuttable presumption, therefore, it was obligatory upon the assessing authority to have confronted the dealer with the material available for drawing the said presumption and it is only, thereafter, that an order under Section 7 (4) of the Trade Tax Act could have been made. The first appeal was allowed and the matter was remanded to the assessing authority to decide afresh in light of the observations made.;