https://www.taxtmi.com/caselaws?id=152094 Section 7-A of the Andhra Pradesh General Sales Tax Act places the burden on the dealer to show that a sale or purchase is not liable to tax or is taxable at a reduced rate. The assessee discharged that burden by producing detailed purchase particulars, including seller details, bill numbers, dates, quantities and amounts, to support the claim that the goods were second sales. Once such primary material was furnished, the assessing authority was required to verify its correctness if it doubted the claim. Because no effective enquiry or rebuttal was made, the Board of Revenue's contrary view was held erroneous and the revisional assessment was unsustainable. en-us Thu, 01 Dec 1977 00:00:00 +0530 Mon, 24 Jun 2013 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152094 Section 7-A of the Andhra Pradesh General Sales Tax Act places the burden on the dealer to show that a sale or purchase is not liable to tax or is taxable at a reduced rate. The assessee discharged that burden by producing detailed purchase particulars, including seller details, bill numbers, dates, quantities and amounts, to support the claim that the goods were second sales. Once such primary material was furnished, the assessing authority was required to verify its correctness if it doubted the claim. Because no effective enquiry or rebuttal was made, the Board of Revenue's contrary view was held erroneous and the revisional assessment was unsustainable. Case-Laws VAT and Sales Tax Thu, 01 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152094