https://www.taxtmi.com/caselaws?id=150350 Exemption under section 10(1) of the Central Sales Tax (Amendment) Act, 1969 applied to inter-State sales made during the stipulated period where no Central sales tax was in fact collected and the tax could not have been levied or collected. The dealer had the burden under section 10(2) to prove these facts, but the fact-finding authority found that no Central sales tax was collected from customers. Bill certificates, turnover disclosures in returns, and payment to the State did not displace that finding or show separate collection of tax. The dealer was therefore entitled to the statutory exemption from liability to pay Central sales tax. en-us Wed, 06 Sep 1972 00:00:00 +0530 Mon, 13 May 2013 15:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150350 Exemption under section 10(1) of the Central Sales Tax (Amendment) Act, 1969 applied to inter-State sales made during the stipulated period where no Central sales tax was in fact collected and the tax could not have been levied or collected. The dealer had the burden under section 10(2) to prove these facts, but the fact-finding authority found that no Central sales tax was collected from customers. Bill certificates, turnover disclosures in returns, and payment to the State did not displace that finding or show separate collection of tax. The dealer was therefore entitled to the statutory exemption from liability to pay Central sales tax. Case-Laws VAT and Sales Tax Wed, 06 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150350