https://www.taxtmi.com/caselaws?id=148483 Where medicines and pharmaceutical preparations were subjected to a single-point levy only at the point of sale by the importer or manufacturer under a notification issued under section 3-A of the U.P. Sales Tax Act, the revenue had to prove that the transaction fell within that taxable exception. Once the goods were covered by the notification, they stood outside the general charging provision unless the department established import by the assessee or sale by the manufacturer or importer. The burden therefore did not lie on the dealer to disprove import, and liability could arise only on proof of the notified taxable category. en-us Sat, 22 Mar 1969 00:00:00 +0530 Mon, 29 Apr 2013 10:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148483 Where medicines and pharmaceutical preparations were subjected to a single-point levy only at the point of sale by the importer or manufacturer under a notification issued under section 3-A of the U.P. Sales Tax Act, the revenue had to prove that the transaction fell within that taxable exception. Once the goods were covered by the notification, they stood outside the general charging provision unless the department established import by the assessee or sale by the manufacturer or importer. The burden therefore did not lie on the dealer to disprove import, and liability could arise only on proof of the notified taxable category. Case-Laws VAT and Sales Tax Sat, 22 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148483