https://www.taxtmi.com/caselaws?id=68853 Returned postal endorsements and incomplete verification were held insufficient, by themselves, to establish that suppliers were fictitious and to deny second-sale exemption on declared goods. At the same time, dealers seeking that relief had to prove entitlement, and purchase bills alone did not automatically satisfy that burden. Where the exact source of purchases could not be traced with certainty and a mixed tax-paid or non-tax-paid source was likely, a reasonable best-judgment apportionment was applied. Accordingly, disputed turnover was split 50:50 between first sales and second sales except in matters where fictitious purchases were specifically proved. en-us Tue, 19 Aug 1975 00:00:00 +0530 Sat, 02 Apr 2011 11:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68853 Returned postal endorsements and incomplete verification were held insufficient, by themselves, to establish that suppliers were fictitious and to deny second-sale exemption on declared goods. At the same time, dealers seeking that relief had to prove entitlement, and purchase bills alone did not automatically satisfy that burden. Where the exact source of purchases could not be traced with certainty and a mixed tax-paid or non-tax-paid source was likely, a reasonable best-judgment apportionment was applied. Accordingly, disputed turnover was split 50:50 between first sales and second sales except in matters where fictitious purchases were specifically proved. Case-Laws Income Tax Tue, 19 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68853