https://www.taxtmi.com/caselaws?id=127907 Constitutional and statutory exemptions from sales tax attach to specific transactions, not to a dealer's personal residence or status. Sales or purchases shown to have taken place within the State remain taxable unless the assessee proves that each transaction falls within the course of import or export. Where account books or other supporting materials are not produced to separate exempt from taxable transactions, the assessing authority may adopt best judgment and complete the assessment accordingly. A blanket claim of immunity for all transactions was rejected, and the assessments were sustained. en-us Fri, 23 Oct 1959 00:00:00 +0530 Fri, 22 Mar 2013 17:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127907 Constitutional and statutory exemptions from sales tax attach to specific transactions, not to a dealer's personal residence or status. Sales or purchases shown to have taken place within the State remain taxable unless the assessee proves that each transaction falls within the course of import or export. Where account books or other supporting materials are not produced to separate exempt from taxable transactions, the assessing authority may adopt best judgment and complete the assessment accordingly. A blanket claim of immunity for all transactions was rejected, and the assessments were sustained. Case-Laws VAT and Sales Tax Fri, 23 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127907