https://www.taxtmi.com/caselaws?id=62440 Reassessment under section 12(8) of the Orissa Sales Tax Act could be reopened on later information suggesting doubtful declarations or fictitious purchases, as such material can justify reopening where it indicates possible revenue loss. A selling dealer claiming deduction for sales to registered dealers discharges its burden by proving the purchaser held a valid registration certificate and was authorised to buy the goods; it need not prove the purchaser's actual business existence or the genuineness of every downstream transaction, and the burden shifts to the Department to prove fraud or invalid registration. Disallowances based on undisclosed statements or enquiries were not sustainable without supplying the material and giving a fair opportunity to rebut it. en-us Fri, 08 Jul 1977 00:00:00 +0530 Mon, 23 Jan 2012 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62440 Reassessment under section 12(8) of the Orissa Sales Tax Act could be reopened on later information suggesting doubtful declarations or fictitious purchases, as such material can justify reopening where it indicates possible revenue loss. A selling dealer claiming deduction for sales to registered dealers discharges its burden by proving the purchaser held a valid registration certificate and was authorised to buy the goods; it need not prove the purchaser's actual business existence or the genuineness of every downstream transaction, and the burden shifts to the Department to prove fraud or invalid registration. Disallowances based on undisclosed statements or enquiries were not sustainable without supplying the material and giving a fair opportunity to rebut it. Case-Laws VAT and Sales Tax Fri, 08 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62440