https://www.taxtmi.com/caselaws?id=145198 Rule 26(13) of the Madras General Sales Tax Rules, 1959 was treated as an account-keeping provision and not a mandatory condition for denying the statutory concession under section 3(2) of the Madras General Sales Tax Act, 1959. The provision was described as an absolute single-point levy for goods in the First Schedule, so the concession depended on showing that the turnover was not at the specified point of taxation. Although section 10 placed the burden on the assessee and raised a presumption, the revenue authorities had not made a satisfactory finding on the materials to disprove that the purchases were second purchases. The disputed turnover was therefore remitted for fresh consideration. en-us Mon, 03 Apr 1967 00:00:00 +0530 Mon, 22 Apr 2013 18:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145198 Rule 26(13) of the Madras General Sales Tax Rules, 1959 was treated as an account-keeping provision and not a mandatory condition for denying the statutory concession under section 3(2) of the Madras General Sales Tax Act, 1959. The provision was described as an absolute single-point levy for goods in the First Schedule, so the concession depended on showing that the turnover was not at the specified point of taxation. Although section 10 placed the burden on the assessee and raised a presumption, the revenue authorities had not made a satisfactory finding on the materials to disprove that the purchases were second purchases. The disputed turnover was therefore remitted for fresh consideration. Case-Laws VAT and Sales Tax Mon, 03 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145198