Burden of proof on turnover exemption defeated the claim where declarations linked the sales to an earlier assessment year.

Exemption on disputed turnover was refused for assessment year 1982-83 because the declarations showed the turnover related to assessment year 1981-82. The assessee did not place any factual basis before the Appellate Tribunal to shift the turnover to the later year, and no evidence was produced to support that claim. As exemption was sought for 1982-83, the burden remained on the assessee to plead and prove entitlement to that relief. The denial of exemption was therefore upheld and the claim failed.

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Issues: Whether the assessee was entitled to exemption on the disputed turnover for the assessment year 1982-83 when the declarations showed that the turnover related to the assessment year 1981-82.

Analysis: The disputed turnover was evidenced by declarations showing that it pertained to the earlier assessment year. The assessee had not placed the factual basis for a contrary claim before the Appellate Tribunal, and no evidence was produced to establish that the turnover could be shifted to the later year. Since exemption was claimed for the assessment year 1982-83, the burden lay on the assessee to plead and prove entitlement to that relief.

Conclusion: The denial of exemption was upheld and the assessee's claim failed.

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