https://www.taxtmi.com/caselaws?id=151379 Invoices stating that sale prices were "inclusive of sales tax" were treated as evidence of tax collection where the assessee also collected the stated amounts and kept no separate account for sales-tax receipts. The Court held that a claimant for exemption bears the burden of proving entitlement, and the absence of separate book entries did not negate the invoice notation or establish that it was inserted only for the purchaser's benefit. On those facts, the amounts were treated as sales tax collected, and exemption under section 10 of the Central Sales Tax (Amendment) Act, 1969 was denied. en-us Wed, 04 Feb 1976 00:00:00 +0530 Wed, 05 Jun 2013 12:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151379 Invoices stating that sale prices were "inclusive of sales tax" were treated as evidence of tax collection where the assessee also collected the stated amounts and kept no separate account for sales-tax receipts. The Court held that a claimant for exemption bears the burden of proving entitlement, and the absence of separate book entries did not negate the invoice notation or establish that it was inserted only for the purchaser's benefit. On those facts, the amounts were treated as sales tax collected, and exemption under section 10 of the Central Sales Tax (Amendment) Act, 1969 was denied. Case-Laws VAT and Sales Tax Wed, 04 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151379