https://www.taxtmi.com/caselaws?id=144138 Export deduction under the sales tax law is not available as of right and must be affirmatively proved by the assessee; where export was shown only for goods supported by railway receipts, no further deduction could be claimed for turnover added in best judgment assessment without proof that it represented exported sales. The penalty rule was also limited by the reduced tax liability: a penalty fixed as a percentage of tax could not exceed the statutory ceiling once the taxable amount was lowered, so the penalty order had to be modified accordingly. en-us Wed, 13 Jul 1966 00:00:00 +0530 Sat, 20 Apr 2013 10:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144138 Export deduction under the sales tax law is not available as of right and must be affirmatively proved by the assessee; where export was shown only for goods supported by railway receipts, no further deduction could be claimed for turnover added in best judgment assessment without proof that it represented exported sales. The penalty rule was also limited by the reduced tax liability: a penalty fixed as a percentage of tax could not exceed the statutory ceiling once the taxable amount was lowered, so the penalty order had to be modified accordingly. Case-Laws VAT and Sales Tax Wed, 13 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144138