https://www.taxtmi.com/caselaws?id=153364 Section 10 of the Central Sales Tax (Amendment) Act, 1969 granted exemption for specified inter-State sales where tax was not collected and could not have been levied or collected, with the dealer bearing the burden of proving non-collection. The Gujarat HC treated the assessee's quarterly returns and contemporaneous letters to the tax authorities as material evidence of its belief that no Central sales tax was payable after the earlier Supreme Court ruling. It found the Tribunal had ignored this relevant material and relied on innocuous or irrelevant circumstances, including later C forms and pricing references. The exemption claim had to be judged on the relevant assessment period, and tax collected on other sales did not defeat the claim for the sales in question. en-us Tue, 13 Oct 1981 00:00:00 +0530 Mon, 22 Jul 2013 18:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153364 Section 10 of the Central Sales Tax (Amendment) Act, 1969 granted exemption for specified inter-State sales where tax was not collected and could not have been levied or collected, with the dealer bearing the burden of proving non-collection. The Gujarat HC treated the assessee's quarterly returns and contemporaneous letters to the tax authorities as material evidence of its belief that no Central sales tax was payable after the earlier Supreme Court ruling. It found the Tribunal had ignored this relevant material and relied on innocuous or irrelevant circumstances, including later C forms and pricing references. The exemption claim had to be judged on the relevant assessment period, and tax collected on other sales did not defeat the claim for the sales in question. Case-Laws VAT and Sales Tax Tue, 13 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153364