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25. Further, at the time of scrutiny of the return under any of the provisions of the statute the assessee is required to adduce evidence in support of his particulars disclosed in the return/revised return validly filed under the statute including the claim of exemption/deduction.

26. In the instant case, the dealer-petitioner in its periodical return claimed exemption under Section 6(2) of the CST Act. Such claim of the petitioner had been accepted by the Department while completing self assessment. It is only on the basis of the tax evasion report proceeding under Section 43 of the OVAT Act has been initiated to assess the escaped assessment with the provision for penalty. It is nobody's case that any revised return has been filed as required under the statute claiming exemption under Notification No.629/2008 dated 23.12.2008 in respect of transactions claimed to be exempted under Section 6(2) of the CST Act in its periodical returns.