https://www.taxtmi.com/caselaws?id=150909 Under rule 5(1)(vi) of the Bombay Sales Tax Rules, 1952, read with section 34(1) of the Bombay Sales Tax Act, 1953, the deduction for goods certified as purchased for resale could be denied under the proviso only if the department proved, by positive evidence, that the certificates had actually been issued and that the goods were used otherwise than for resale. The negative fact that no certificate was given did not have to be proved by the assessee. The burden therefore lay on the department, and the issue was answered in favour of the assessee. en-us Mon, 25 Nov 1974 00:00:00 +0530 Fri, 24 May 2013 15:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150909 Under rule 5(1)(vi) of the Bombay Sales Tax Rules, 1952, read with section 34(1) of the Bombay Sales Tax Act, 1953, the deduction for goods certified as purchased for resale could be denied under the proviso only if the department proved, by positive evidence, that the certificates had actually been issued and that the goods were used otherwise than for resale. The negative fact that no certificate was given did not have to be proved by the assessee. The burden therefore lay on the department, and the issue was answered in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 25 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150909