https://www.taxtmi.com/caselaws?id=150276 Sales tax liability arises only on proof of actual sale, and the revenue must establish taxable transactions by material on record. An estimate based on the lease value of forest coupes was insufficient because the record contained no finding or evidence that timber had in fact been sold during the relevant quarters. The assessee's status as a forest lessee did not, by itself, justify an inference of sale, and no presumption could be drawn merely from the existence of forest leases. The initial burden to prove taxable sales therefore remained undischarged. en-us Wed, 30 Aug 1972 00:00:00 +0530 Sat, 11 May 2013 11:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150276 Sales tax liability arises only on proof of actual sale, and the revenue must establish taxable transactions by material on record. An estimate based on the lease value of forest coupes was insufficient because the record contained no finding or evidence that timber had in fact been sold during the relevant quarters. The assessee's status as a forest lessee did not, by itself, justify an inference of sale, and no presumption could be drawn merely from the existence of forest leases. The initial burden to prove taxable sales therefore remained undischarged. Case-Laws VAT and Sales Tax Wed, 30 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150276