https://www.taxtmi.com/caselaws?id=127105 In a prosecution for non-payment of sales tax, the prosecution had to affirmatively prove that the accused was legally liable to pay the tax and had failed to pay it. Mere reliance on an unchallenged assessment or on a demand for tax was insufficient without independent evidence of liability. Because the prosecution did not discharge that burden, the court held that liability was not established and the acquittal was justified. en-us Fri, 08 Feb 1946 00:00:00 +0530 Tue, 26 Feb 2013 12:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127105 In a prosecution for non-payment of sales tax, the prosecution had to affirmatively prove that the accused was legally liable to pay the tax and had failed to pay it. Mere reliance on an unchallenged assessment or on a demand for tax was insufficient without independent evidence of liability. Because the prosecution did not discharge that burden, the court held that liability was not established and the acquittal was justified. Case-Laws VAT and Sales Tax Fri, 08 Feb 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127105