1. Heard Shri B.K. Pandey, learned Additional Chief Standing Counsel for the State - revisionist and Shri Vishwjit, learned counsel for the opposite party.

2. Sales / Trade Tax Revision No. 26 of 2023 relates to the Assessment Year 2016-17 under S.28(2) of the VAT Act, while Sales / Trade Tax Revision No. 27 of 2023 relates to the Assessment Year 2016-17 under S.9(4) of the U.P. Tax on Entry of Goods Act, 2007 . Since the issue involved in these two revisions are similar, therefore, the same are being decided by the common order.

3. The present revisions have been filed against the judgement & order dated 04.11.2022 passed by Commercial Tax Tribunal, Aligarh Division, Aligarh shifting the burden of proof upon the Department and partly allowing the appeals of the dealer, in which following questions of law have been framed: -
Sales / Trade Tax Revision No. 26 of 2023
(i) Whether on the facts and circumstances of the case the Commercial Tax Tribunal was legally justified in deleting the amount of tax levied by the assessing authority when the rejection of account of books have been confirmed and illegally shifted the burden on the department?
(ii) Whether on the facts and in the circums