https://www.taxtmi.com/caselaws?id=150772 Where a recognised dealer failed to prove that purchases made against Form 15 certificates were used as declared, section 14(3) of the Bombay Sales Tax Act, 1959 placed the burden on the dealer to show that such purchases were not includible in turnover. If the transactions could not be individually identified and the burden remained undischarged, the taxable turnover had to be estimated on a rational basis. A pro rata method was held to be a fair and sustainable basis of estimation, because a presumption that all certificated purchases qualified for exemption would defeat the statutory burden and was not tenable. en-us Fri, 10 Jan 1975 00:00:00 +0530 Wed, 22 May 2013 15:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150772 Where a recognised dealer failed to prove that purchases made against Form 15 certificates were used as declared, section 14(3) of the Bombay Sales Tax Act, 1959 placed the burden on the dealer to show that such purchases were not includible in turnover. If the transactions could not be individually identified and the burden remained undischarged, the taxable turnover had to be estimated on a rational basis. A pro rata method was held to be a fair and sustainable basis of estimation, because a presumption that all certificated purchases qualified for exemption would defeat the statutory burden and was not tenable. Case-Laws VAT and Sales Tax Fri, 10 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150772