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<h1>Court rejects sales tax exemption claim for purchasing skins from unlicensed dealers. Burden of proof on purchaser.</h1> <h3>P. Anwar Badsha Sahib and Co., Vizianagaram and Another Versus The State of Andhra Pradesh</h3> The High Court of Andhra Pradesh dismissed the revision cases where petitioners claimed exemption from sales tax for purchasing skins and hides from ... - The High Court of Andhra Pradesh dismissed the revision cases where petitioners claimed exemption from sales tax for purchasing skins and hides from unlicensed dealers. The Court held that the burden of proof for exemption lies with the purchaser to establish that the sellers were unlicensed. The Tribunal's decision disallowing the claims was upheld, and the petitions were dismissed with costs of Rs. 50 each. (Case Citation: 1958 (4) TMI 100 - Andhra Pradesh High Court)