https://www.taxtmi.com/caselaws?id=100473 Under the Madras General Sales Tax Act, 1959, the dealer bears the burden of proving that a transaction is not liable to tax, and the statutory requirement to maintain true, correct and separate accounts displaced the earlier presumption available under the repealed regime. The assessee could not rely on that presumption to avoid the new statutory burden. On the French coffee turnover, the record did not show a clear finding on how much of the coffee component had already suffered tax, and the Tribunal's reasoning on non-taxability was obscure. The turnover issue therefore required remand for fresh determination in accordance with law. en-us Thu, 04 May 1967 00:00:00 +0530 Fri, 20 Sep 2013 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100473 Under the Madras General Sales Tax Act, 1959, the dealer bears the burden of proving that a transaction is not liable to tax, and the statutory requirement to maintain true, correct and separate accounts displaced the earlier presumption available under the repealed regime. The assessee could not rely on that presumption to avoid the new statutory burden. On the French coffee turnover, the record did not show a clear finding on how much of the coffee component had already suffered tax, and the Tribunal's reasoning on non-taxability was obscure. The turnover issue therefore required remand for fresh determination in accordance with law. Case-Laws VAT and Sales Tax Thu, 04 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100473