https://www.taxtmi.com/caselaws?id=128879 The charging provision under section 5(4) applied only if the Revenue first established that the disputed dealings were purchases within its scope. The burden-shifting proviso in section 5(7) operated only after taxability was shown, and not before the character of the transactions was proved. The Tribunal erred in treating the assessees as bound to conclusively disprove purchase character at the outset. On the record, the accounts supported the assessees' case of acting as selling agents, while the Revenue led no evidence to prove taxable purchases. The disputed transactions were therefore not liable to tax, and the assessments were set aside to that extent. en-us Thu, 28 Nov 1963 00:00:00 +0530 Fri, 12 Apr 2013 17:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128879 The charging provision under section 5(4) applied only if the Revenue first established that the disputed dealings were purchases within its scope. The burden-shifting proviso in section 5(7) operated only after taxability was shown, and not before the character of the transactions was proved. The Tribunal erred in treating the assessees as bound to conclusively disprove purchase character at the outset. On the record, the accounts supported the assessees' case of acting as selling agents, while the Revenue led no evidence to prove taxable purchases. The disputed transactions were therefore not liable to tax, and the assessments were set aside to that extent. Case-Laws VAT and Sales Tax Thu, 28 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128879