https://www.taxtmi.com/caselaws?id=151272 Where the department relied on slips that showed only cash transactions and did not themselves indicate sales or purchases, the burden remained on the revenue to first establish that the entries represented taxable transactions. Section 10 was held to shift the burden to the dealer only after the material relied on at least prima facie shows a sale or purchase within the Act. If the documents do not themselves evidence such transactions, the provision is not attracted and the disputed amounts cannot be brought into taxable turnover on that basis. The Tribunal's deletion of the turnover was upheld. en-us Thu, 09 Sep 1976 00:00:00 +0530 Mon, 03 Jun 2013 14:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151272 Where the department relied on slips that showed only cash transactions and did not themselves indicate sales or purchases, the burden remained on the revenue to first establish that the entries represented taxable transactions. Section 10 was held to shift the burden to the dealer only after the material relied on at least prima facie shows a sale or purchase within the Act. If the documents do not themselves evidence such transactions, the provision is not attracted and the disputed amounts cannot be brought into taxable turnover on that basis. The Tribunal's deletion of the turnover was upheld. Case-Laws VAT and Sales Tax Thu, 09 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151272