https://www.taxtmi.com/caselaws?id=153544 Liability under the relevant entry arose only if the department proved that the last purchase of manganese ore occurred within Andhra Pradesh. The correspondence showed purchase from the Tumsar party, but it did not establish that the purchase took place within the State, and shipment or export through Visakhapatnam Port was not enough to fix the situs of purchase. Although an adverse inference could be drawn from non-production of documents, the department still had the burden to prove the taxable event. A finding of taxability based on no evidence was therefore unsustainable, and the presumption from missing records could not by itself establish liability. en-us Tue, 18 Jan 1983 00:00:00 +0530 Wed, 24 Jul 2013 16:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153544 Liability under the relevant entry arose only if the department proved that the last purchase of manganese ore occurred within Andhra Pradesh. The correspondence showed purchase from the Tumsar party, but it did not establish that the purchase took place within the State, and shipment or export through Visakhapatnam Port was not enough to fix the situs of purchase. Although an adverse inference could be drawn from non-production of documents, the department still had the burden to prove the taxable event. A finding of taxability based on no evidence was therefore unsustainable, and the presumption from missing records could not by itself establish liability. Case-Laws VAT and Sales Tax Tue, 18 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153544