https://www.taxtmi.com/caselaws?id=148432 A declaration by a registered dealer is only prima facie evidence of a genuine sale and does not preclude departmental enquiry into whether the transaction was real. The revenue may therefore examine the surrounding material, but an adverse finding cannot rest on suspicion, personal impression, or non-probative material. On the record discussed, there was no reliable evidence to support the presumption that the goods never passed to the registered dealers, so the alleged bogus nature of the sales was not established and the deduction could not be denied on that basis. en-us Thu, 21 Mar 1968 00:00:00 +0530 Sat, 27 Apr 2013 09:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148432 A declaration by a registered dealer is only prima facie evidence of a genuine sale and does not preclude departmental enquiry into whether the transaction was real. The revenue may therefore examine the surrounding material, but an adverse finding cannot rest on suspicion, personal impression, or non-probative material. On the record discussed, there was no reliable evidence to support the presumption that the goods never passed to the registered dealers, so the alleged bogus nature of the sales was not established and the deduction could not be denied on that basis. Case-Laws VAT and Sales Tax Thu, 21 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148432