https://www.taxtmi.com/caselaws?id=150887 Section 12-A of the U.P. Sales Tax (Amendment and Validation) Act, 1970 places on the assessee the burden of proving facts specially within his knowledge, including facts bringing the case within an exception or exemption under section 3-A. On that basis, the assessee had to prove that the goods sold were imported by him to claim exemption, and the failure to produce purchase vouchers or identify the selling dealers meant that burden was not discharged. The provision was also treated as retrospective in express terms and, in any event, procedural, so it applied to pending assessment proceedings. The challenge based on the earlier decision accordingly failed. en-us Wed, 21 Aug 1974 00:00:00 +0530 Fri, 24 May 2013 14:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150887 Section 12-A of the U.P. Sales Tax (Amendment and Validation) Act, 1970 places on the assessee the burden of proving facts specially within his knowledge, including facts bringing the case within an exception or exemption under section 3-A. On that basis, the assessee had to prove that the goods sold were imported by him to claim exemption, and the failure to produce purchase vouchers or identify the selling dealers meant that burden was not discharged. The provision was also treated as retrospective in express terms and, in any event, procedural, so it applied to pending assessment proceedings. The challenge based on the earlier decision accordingly failed. Case-Laws VAT and Sales Tax Wed, 21 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150887