https://www.taxtmi.com/caselaws?id=150331 Tax could be levied under the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 only if the revenue proved that the declaration supporting tax-free purchase of paper had been breached. The assessee's order-book distinguished paper supplied by customers from paper supplied by the press, and the record did not show that paper had been sold otherwise than as paper. Suspicion arising from the billing form was insufficient to establish contravention. The revenue therefore failed to discharge its burden, and the proviso could not be invoked to levy tax again on the value of the paper sold. en-us Thu, 03 May 1973 00:00:00 +0530 Mon, 13 May 2013 13:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150331 Tax could be levied under the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 only if the revenue proved that the declaration supporting tax-free purchase of paper had been breached. The assessee's order-book distinguished paper supplied by customers from paper supplied by the press, and the record did not show that paper had been sold otherwise than as paper. Suspicion arising from the billing form was insufficient to establish contravention. The revenue therefore failed to discharge its burden, and the proviso could not be invoked to levy tax again on the value of the paper sold. Case-Laws VAT and Sales Tax Thu, 03 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150331