https://www.taxtmi.com/caselaws?id=151173 An assessee claiming exemption on the basis that its sales were second or subsequent sales must prove the existence of an earlier taxable sale; it is not enough to rely on its own account entries, and the department need not prove that the earlier sale actually suffered tax. Best judgment assessment may be used to estimate turnover, but it cannot replace evidence on the distinct question whether the turnover represents first sales chargeable to tax. Because the assessee was entitled to an opportunity to adduce evidence on the earlier sale issue, the matter was remanded for fresh consideration. en-us Wed, 03 Mar 1976 00:00:00 +0530 Fri, 31 May 2013 18:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151173 An assessee claiming exemption on the basis that its sales were second or subsequent sales must prove the existence of an earlier taxable sale; it is not enough to rely on its own account entries, and the department need not prove that the earlier sale actually suffered tax. Best judgment assessment may be used to estimate turnover, but it cannot replace evidence on the distinct question whether the turnover represents first sales chargeable to tax. Because the assessee was entitled to an opportunity to adduce evidence on the earlier sale issue, the matter was remanded for fresh consideration. Case-Laws VAT and Sales Tax Wed, 03 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151173