https://www.taxtmi.com/caselaws?id=100715 The Supreme Court held in Civil Appeal No. 2234 of 1966 that the company, engaged in rubber production and sales, was not liable to pay tax on inter-State sales of rubber. The Court emphasized that the burden of proof was on the tax authorities to establish the company's status as a dealer under the Central Sales Tax Act, 1956. As the authorities failed to provide sufficient evidence beyond the company's registration status, the appeal was dismissed. This decision was also applied to Civil Appeals Nos. 2235 and 2236 of 1966, resulting in the company being exempt from tax liability on the sales in question. en-us Wed, 14 Aug 1968 00:00:00 +0530 Thu, 19 Sep 2013 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100715 The Supreme Court held in Civil Appeal No. 2234 of 1966 that the company, engaged in rubber production and sales, was not liable to pay tax on inter-State sales of rubber. The Court emphasized that the burden of proof was on the tax authorities to establish the company's status as a dealer under the Central Sales Tax Act, 1956. As the authorities failed to provide sufficient evidence beyond the company's registration status, the appeal was dismissed. This decision was also applied to Civil Appeals Nos. 2235 and 2236 of 1966, resulting in the company being exempt from tax liability on the sales in question. Case-Laws VAT and Sales Tax Wed, 14 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100715