https://www.taxtmi.com/caselaws?id=129043 Where a dealer claims that turnover is exempt from single-point tax as second sales, the burden lies on the dealer to prove the facts within special knowledge, consistently with section 10 of the Madras General Sales Tax Act, 1959 and section 106 of the Evidence Act. On the facts, the assessee proved second sales only for part of the radio turnover, so the balance remained taxable. Receipts from a commercial photo studio were treated as sales of goods because the transaction involved production and supply of finished photographs, not a mere contract for work and labour. The assessment was therefore sustained for both turnovers. en-us Fri, 11 Sep 1964 00:00:00 +0530 Tue, 16 Apr 2013 17:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129043 Where a dealer claims that turnover is exempt from single-point tax as second sales, the burden lies on the dealer to prove the facts within special knowledge, consistently with section 10 of the Madras General Sales Tax Act, 1959 and section 106 of the Evidence Act. On the facts, the assessee proved second sales only for part of the radio turnover, so the balance remained taxable. Receipts from a commercial photo studio were treated as sales of goods because the transaction involved production and supply of finished photographs, not a mere contract for work and labour. The assessment was therefore sustained for both turnovers. Case-Laws VAT and Sales Tax Fri, 11 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129043