https://www.taxtmi.com/caselaws?id=150962 Section 6 of the Mysore Sales Tax Act, 1957 was construed as a charging provision that applies only when its statutory conditions are satisfied, and the proviso excludes goods already covered by specified schedules. The burden of proving the ingredients necessary to attract tax liability remains on the taxing authority; section 6-A(1) requires the dealer to prove only exemption or special facts within his knowledge, including where section 106 of the Evidence Act applies. An assessment made without a proposition notice and without findings on the ingredients of liability was held unsustainable on the record. en-us Fri, 09 Nov 1973 00:00:00 +0530 Sat, 25 May 2013 12:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150962 Section 6 of the Mysore Sales Tax Act, 1957 was construed as a charging provision that applies only when its statutory conditions are satisfied, and the proviso excludes goods already covered by specified schedules. The burden of proving the ingredients necessary to attract tax liability remains on the taxing authority; section 6-A(1) requires the dealer to prove only exemption or special facts within his knowledge, including where section 106 of the Evidence Act applies. An assessment made without a proposition notice and without findings on the ingredients of liability was held unsustainable on the record. Case-Laws VAT and Sales Tax Fri, 09 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150962