https://www.taxtmi.com/caselaws?id=151030 Exemption under section 17 of the Tamil Nadu General Sales Tax Act, 1959, remained available where the assessee owning country oil chekkus was shown to be dealing exclusively in chekku products. A solitary recovered slip, even if treated as evidencing a sale of groundnut kernel, was insufficient to prove that the assessee was carrying on business in taxable goods or that the alleged sale occurred in the course of that business. In the absence of such proof, the revisional authority had no basis to disturb the appellate order and restore the assessment and penalty, and the revisional order was unsustainable. en-us Thu, 27 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 17:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151030 Exemption under section 17 of the Tamil Nadu General Sales Tax Act, 1959, remained available where the assessee owning country oil chekkus was shown to be dealing exclusively in chekku products. A solitary recovered slip, even if treated as evidencing a sale of groundnut kernel, was insufficient to prove that the assessee was carrying on business in taxable goods or that the alleged sale occurred in the course of that business. In the absence of such proof, the revisional authority had no basis to disturb the appellate order and restore the assessment and penalty, and the revisional order was unsustainable. Case-Laws VAT and Sales Tax Thu, 27 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151030