https://www.taxtmi.com/caselaws?id=150275 Burden of proving tax exemption under the Madras Act lay on the assessee, and the assessing authority could require proof that claimed second sales fell outside the taxing provisions. Where separate stock accounts for locally purchased oil and manufactured oil were not maintained, best judgment estimation of taxable turnover was permissible. The Tribunal was criticised for accepting a bare claim that separate accounts were impracticable and for presuming the assessee would choose the non-taxable category. The lower authorities' assessment was restored, and the turnover was not treated as exempt second sales. en-us Wed, 14 Jun 1972 00:00:00 +0530 Sat, 11 May 2013 10:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150275 Burden of proving tax exemption under the Madras Act lay on the assessee, and the assessing authority could require proof that claimed second sales fell outside the taxing provisions. Where separate stock accounts for locally purchased oil and manufactured oil were not maintained, best judgment estimation of taxable turnover was permissible. The Tribunal was criticised for accepting a bare claim that separate accounts were impracticable and for presuming the assessee would choose the non-taxable category. The lower authorities' assessment was restored, and the turnover was not treated as exempt second sales. Case-Laws VAT and Sales Tax Wed, 14 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150275